TMI BlogConversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny...Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under section 143(2)(i ) was issued for limited scrutiny, the Assessing Officer was precluded from considering any other issue while making the assessment under section 143(3) under limited scrutiny. The decision of the Commissioner (Appeals) in considering the other claim of the assessee not covered in the notice issued under section 143(2)..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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