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2021 (10) TMI 1402 - AT - Income TaxExpansion of Scope of limited scrutiny to complete scrutiny - CIT(A) held that the limited scrutiny can be converted into full scrutiny with the approval of higher authorities and the assessee could not produce any evidences to show that approval from concerned authority was not taken - HELD THAT:- As perused the material on record and it is noticed that nowhere in the assessment record, AO has made any reference that any approval of the higher authority was taken for converting the case of the assessee from limited scrutiny to the detailed scrutiny. We opined that the decision of CIT(A) is unjustified since the CIT(A) has neither called any remand report from the AO on the objection of the assessee regarding taking of approval from higher authority for converting limited scrutiny to the detailed scrutiny nor the CIT(A) has given detailed reason along with the points for determination of his decision as prescribed in section 250(6) - it would be appropriate to restore this case of the assessee to the file of the ld. CIT(A) for adjudicating afresh - Appeal of the assessee is allowed for statistical purposes.
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