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Income Tax - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete ...

Income Tax

June 29, 2020

Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete Scrutiny - Addition u/s 68 - Since the CBDT Circular issued u/s. 119 of the Act is binding on the department/AO, the AO was bound by it and without taking approval in writing from Pr CIT/CIT could not have enquired into other issues other than the issue for which the assessment was selected for Limited Scrutiny.

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