https://www.taxtmi.com/circulars?id=54655 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. en-us Thu, 14 Jul 2016 00:00:00 +0530 Fri, 22 Jul 2016 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54655 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. Circulars Income Tax Thu, 14 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54655