https://www.taxtmi.com/caselaws?id=404675 The tribunal allowed the appeal filed by the Assessee, emphasizing procedural lapses by the Assessing Officer (A.O.) in extending inquiries beyond the specified issues without required approvals. The tribunal found the A.O.'s actions impermissible under law, particularly in a case selected for limited scrutiny. The appeal was allowed solely on legal grounds, without delving into the case's merits. The final judgment pronounced on 22-02-2021 favored the Assessee, highlighting the importance of adherence to procedural guidelines and obtaining necessary approvals for expanding scrutiny. en-us Mon, 22 Feb 2021 00:00:00 +0530 Mon, 01 Mar 2021 10:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404675 The tribunal allowed the appeal filed by the Assessee, emphasizing procedural lapses by the Assessing Officer (A.O.) in extending inquiries beyond the specified issues without required approvals. The tribunal found the A.O.'s actions impermissible under law, particularly in a case selected for limited scrutiny. The appeal was allowed solely on legal grounds, without delving into the case's merits. The final judgment pronounced on 22-02-2021 favored the Assessee, highlighting the importance of adherence to procedural guidelines and obtaining necessary approvals for expanding scrutiny. Case-Laws Income Tax Mon, 22 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404675