Conversion of limited scrutiny into complete scrutiny assessment ...

Assessing Officer Needs Approval for Full Scrutiny Conversion u/s 143(3); Unapproved Actions are Void.

May 2, 2020

Case Laws Income Tax AT

Conversion of limited scrutiny into complete scrutiny assessment u/s 143(3) - where the Assessing officer has taken up fresh issue without converting limited scrutiny to complete scrutiny by taking prior approval of the competent authority, then the said order passed by the Assessing officer will be nullity as beyond his jurisdiction.

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Conversion of limited scrutiny into complete scrutiny assessment ...

Assessing Officer Needs Approval for Full Scrutiny Conversion u/s 143(3); Unapproved Actions are Void.

May 2, 2020

Case Laws Income Tax AT

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