https://www.taxtmi.com/article/detailed?id=8919 The article explains that modern review selects portions of returns for limited scrutiny based on numerical parameters and third party data, and that the scope of such scrutiny must be reasonably confined to stated purposes; expansion to comprehensive scrutiny requires recorded reasons and prior approval. Mechanical or unreasoned enlargement and roving enquiry are improper, and many apparent discrepancies can be reconciled by preliminary clarification from the assessee without further enquiry. en-us Tue, 28 Jan 2020 08:42:43 +0530 Tue, 28 Jan 2020 08:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8919 The article explains that modern review selects portions of returns for limited scrutiny based on numerical parameters and third party data, and that the scope of such scrutiny must be reasonably confined to stated purposes; expansion to comprehensive scrutiny requires recorded reasons and prior approval. Mechanical or unreasoned enlargement and roving enquiry are improper, and many apparent discrepancies can be reconciled by preliminary clarification from the assessee without further enquiry. Articles Income Tax Tue, 28 Jan 2020 08:42:43 +0530 https://www.taxtmi.com/article/detailed?id=8919