Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete ...

Case Laws Income Tax

June 29, 2020

Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete Scrutiny - Addition u/s 68 - Since the CBDT Circular issued u/s. 119 of the Act is binding on the department/AO, the AO was bound by it and without taking approval in writing from Pr CIT/CIT could not have enquired into other issues other than the issue for which the assessment was selected for Limited Scrutiny.

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Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete ...

Case Laws Income Tax

June 29, 2020

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