Tax Scrutiny Expansion Requires Prior Approval for Full Investigation u/s 68, Following CBDT Circular Guidelines. https://www.taxtmi.com/highlights?id=53866 Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete Scrutiny - Addition u/s 68 - Since the CBDT Circular issued u/s. 119 of the Act is binding on the department/AO, the AO was bound by it and without taking approval in writing from Pr CIT/CIT could not have enquired into other issues other than the issue for which the assessment was selected for Limited Scrutiny. en-us Mon, 29 Jun 2020 10:24:20 +0530 Mon, 29 Jun 2020 10:24:20 +0530 TaxTMI RSS Generator Tax Scrutiny Expansion Requires Prior Approval for Full Investigation u/s 68, Following CBDT Circular Guidelines. https://www.taxtmi.com/highlights?id=53866 Expansion of scrutiny from the ‘Limited Scrutiny’ to ‘Complete Scrutiny - Addition u/s 68 - Since the CBDT Circular issued u/s. 119 of the Act is binding on the department/AO, the AO was bound by it and without taking approval in writing from Pr CIT/CIT could not have enquired into other issues other than the issue for which the assessment was selected for Limited Scrutiny. Highlights Income Tax Mon, 29 Jun 2020 10:24:20 +0530 https://www.taxtmi.com/highlights?id=53866