CBDT reaffirms strict adherence to guidelines for limited scrutiny cases; unauthorized expansions lead to disciplinary actions.

The Central Board of Direct Taxes (CBDT) has reiterated that Assessing Officers must adhere strictly to guidelines for limited scrutiny cases, which restrict inquiries to the specific issues for which cases are selected. Instances of unauthorized expansion of scrutiny by some officers, including initiating inquiries on new issues without proper approvals, have been identified and are viewed seriously. Proper maintenance of order sheets, as outlined in the Manual of Office Procedure, is emphasized to ensure accountability. Failure to comply with these guidelines has led to suspensions, highlighting the importance of following prescribed procedures and maintaining discipline.

---

---

---