https://www.taxtmi.com/caselaws?id=401017 The appeal was allowed as the AO did not obtain administrative approval to convert the case from limited scrutiny to complete scrutiny, as required by CBDT instructions. The Tribunal declared the assessment order null and void, citing the lack of administrative approval, and allowed the assessee's appeal challenging the disallowance under section 14A r/w Rule-8D for Assessment Year 2015-16. The issue of converting limited scrutiny into complete scrutiny without administrative approval was pivotal in the judgment, emphasizing the necessity of obtaining prior approval before expanding the scope of scrutiny. en-us Mon, 23 Nov 2020 00:00:00 +0530 Wed, 25 Nov 2020 10:18:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401017 The appeal was allowed as the AO did not obtain administrative approval to convert the case from limited scrutiny to complete scrutiny, as required by CBDT instructions. The Tribunal declared the assessment order null and void, citing the lack of administrative approval, and allowed the assessee's appeal challenging the disallowance under section 14A r/w Rule-8D for Assessment Year 2015-16. The issue of converting limited scrutiny into complete scrutiny without administrative approval was pivotal in the judgment, emphasizing the necessity of obtaining prior approval before expanding the scope of scrutiny. Case-Laws Income Tax Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401017