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of <h1>Limited Scrutiny Cases Under CASS 2017-18 Allow Scope Expansion With Approval for Credible Tax Evasion Info</h1> Limited Scrutiny cases selected under CASS 2017 and 2018 cycles restrict Assessing Officers to examine only the issues for which the case was selected, preventing broad investigations. However, where credible information regarding tax evasion is provided by law-enforcement, intelligence, or regulatory agencies, Assessing Officers may expand the scope to include such issues with prior approval from the Principal Chief Commissioner or Chief Commissioner of Income Tax. This expansion does not convert the case into Complete Scrutiny. The Assessing Officer must record reasons for the expansion, obtain approval, notify the assessee, and may invoke section 144A for monitoring. These provisions apply only to pending Limited Scrutiny cases from CASS 2017 and 2018 and aim to balance thorough inquiry with safeguards against fishing expeditions.
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