https://www.taxtmi.com/caselaws?id=396298 The Tribunal held that expanding the assessment from Limited Scrutiny to Complete Scrutiny without following CBDT Circulars rendered the Assessing Officer's actions without jurisdiction. The additions made under section 68 of the Income-tax Act were deemed null, and the Tribunal ordered their deletion. The appellant succeeded on this issue, and the appeal was partly allowed. Additionally, the Tribunal ruled that the AO's actions in making additions under section 68 without proper approval were invalid, emphasizing the importance of adhering to procedural requirements outlined in CBDT Circulars to ensure the legality and validity of assessment expansions and additions. en-us Fri, 26 Jun 2020 00:00:00 +0530 Mon, 29 Jun 2020 10:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396298 The Tribunal held that expanding the assessment from Limited Scrutiny to Complete Scrutiny without following CBDT Circulars rendered the Assessing Officer's actions without jurisdiction. The additions made under section 68 of the Income-tax Act were deemed null, and the Tribunal ordered their deletion. The appellant succeeded on this issue, and the appeal was partly allowed. Additionally, the Tribunal ruled that the AO's actions in making additions under section 68 without proper approval were invalid, emphasizing the importance of adhering to procedural requirements outlined in CBDT Circulars to ensure the legality and validity of assessment expansions and additions. Case-Laws Income Tax Fri, 26 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396298