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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Limited scrutiny conversion requires a reasonable view supported by credible material before expanding enquiry to complete scrutiny.</h1> The AO may convert a case from Limited Scrutiny to Complete Scrutiny only after forming a reasonable view, supported by credible material with a direct nexus to the issue, that underassessment is possible; conversion remains subject to existing monetary thresholds and administrative approval. Initial enquiries are confined to limited-scrutiny issues until proper conversion and taxpayer intimation; once converted the AO may examine additional issues and should use review mechanisms and the summary assessment provision to prevent fishing and roving enquiries.

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