Unauthorized expansion of the scope of limited scrutiny.

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..... pe of limited scrutiny - instructions - reg. CBDT has issued detailed guidelines/ directions for completion of cases of limited scrutiny selected through CASS module. These guidelines postulate that an Assessing Officer, in limited scrutiny cases, cannot travel beyond the issues for which the case was selected. The idea behind such stipulations was to enforce checks and balances upon powers of .....

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..... ing Officers are travelling beyond their jurisdiction while making assessments in Limited Scrutiny cases by initiating inquiries on new issues without complying with mandatory requirements of the relevant CBDT Instructions dated 26.09.2014 , 29.12.2015 and 14.07.2016 . These instances have been viewed very seriously by the CBDT and in one case the Central Inspection Team of the CBDT wa .....

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