Complete Scrutiny v/s Limited scrutiny - In the assessee`s case ...

Tax Officer Oversteps: Expanded Audit Scrutiny Without Approval Violates CBDT Circular and Procedures.

September 21, 2020

Case Laws     Income Tax     AT

Complete Scrutiny v/s Limited scrutiny - In the assessee`s case under consideration the issue of mismatch of sales shown in the audit report vis-à-vis ITR was for ‘Limited Scrutiny’ but the assessing officer has expanded the scope of limited scrutiny without taking permission from the concerned Pr.CIT/CIT, since there is no whisper of any sanction or approval of the Pr.CIT/CIT therefore action of AO to assess the loss is beyond his jurisdiction and in violation of the CBDT circular which he was bound to obey. - AT

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