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Income Tax - Highlights / Catch Notes

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Conversion of limited scrutiny into complete scrutiny - As per ...


Assessing Officer Violates CBDT Instructions by Converting Limited Scrutiny to Complete Without Following Required Procedure.

April 28, 2023

Case Laws     Income Tax     AT

Conversion of limited scrutiny into complete scrutiny - As per the CBDT instructions, only upon conversion of such case to complete scrutiny after following the procedure laid down as stated , the AO may examine the issues other than the issues involved in the limited scrutiny but in the present case the procedures were not followed and assessment was conducted in violation of this Instruction. - AT

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