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Income Tax - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Conversion of limited scrutiny into complete scrutiny assessment ...

Income Tax

January 3, 2024

Conversion of limited scrutiny into complete scrutiny assessment u/s 143 without obtaining necessary approval from the competent authority - such action of AO is against the spirit of CBDT mandate which is binding on the AO. Therefore, the conversion of limited scrutiny into complete scrutiny being not valid, the consequential additions made by the AO on adhoc basis and further confirmed by the CIT(A) are not sustainable in the eyes of law. - AT

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