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Income Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

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

Income Tax

April 28, 2023

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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