Scope of limited scrutiny - mandation of recording satisfaction ...

Assessing Officer Must Record Satisfaction to Extend Limited Scrutiny; Unauthorized Additions to Be Deleted.

December 26, 2023

Case Laws Income Tax AT

Scope of limited scrutiny - mandation of recording satisfaction before extending/expanding scope of scrutiny - the Assessment framed by the Assessing Officer on the issues which are not inconsonance of the instruction of CBDT are liable to be quashed. The additions made by the Assessing Officer being beyond the scope of the limited scrutiny and the same is deleted. - AT

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Scope of limited scrutiny - mandation of recording satisfaction ...

Assessing Officer Must Record Satisfaction to Extend Limited Scrutiny; Unauthorized Additions to Be Deleted.

December 26, 2023

Case Laws Income Tax AT

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