https://www.taxtmi.com/caselaws?id=389939 The Tribunal held that the AO's conversion of the case from limited scrutiny to complete scrutiny without proper approval was invalid. As a result, the assessment order was deemed null and void. The disallowance of deduction under section 54B was not addressed due to the procedural irregularity. The Tribunal ruled in favor of the assessee, quashing the assessment and deleting the addition made by denying the deduction under section 54B. en-us Mon, 09 Dec 2019 00:00:00 +0530 Mon, 18 May 2020 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389939 The Tribunal held that the AO's conversion of the case from limited scrutiny to complete scrutiny without proper approval was invalid. As a result, the assessment order was deemed null and void. The disallowance of deduction under section 54B was not addressed due to the procedural irregularity. The Tribunal ruled in favor of the assessee, quashing the assessment and deleting the addition made by denying the deduction under section 54B. Case-Laws Income Tax Mon, 09 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389939