https://www.taxtmi.com/circulars?id=56478 Limited scrutiny assessments must be confined to the issues for which selection occurred; Assessing Officers must not expand inquiries without recording reasons and obtaining prior approval before conversion to complete scrutiny. Officers are required to maintain comprehensive, dated order-sheet entries and note sheets for each hearing, posting, adjournment, or non-attendance. Failure to comply with these procedural requirements, including perfunctory order-sheet maintenance or unauthorized expansion of scope, can prompt inspection and disciplinary action. en-us Thu, 30 Nov 2017 00:00:00 +0530 Sat, 16 Dec 2017 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56478 Limited scrutiny assessments must be confined to the issues for which selection occurred; Assessing Officers must not expand inquiries without recording reasons and obtaining prior approval before conversion to complete scrutiny. Officers are required to maintain comprehensive, dated order-sheet entries and note sheets for each hearing, posting, adjournment, or non-attendance. Failure to comply with these procedural requirements, including perfunctory order-sheet maintenance or unauthorized expansion of scope, can prompt inspection and disciplinary action. Circulars Income Tax Thu, 30 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56478