https://www.taxtmi.com/highlights?id=56956 Conversion of limited security to complete security - If the A.O. of the view that there is a potential escapement of income, he may convert the limited scrutiny in to complete scrutiny. But view should be reasonable view based on credible available or material available on record. And in this case, approval of the Pr.CIT/CIT is required and such approval shall be accorded by the Pr.CIT/CIT in writing after being satisfied about merit of the issues. - AT en-us Mon, 01 Mar 2021 10:41:57 +0530 Mon, 01 Mar 2021 10:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56956 Conversion of limited security to complete security - If the A.O. of the view that there is a potential escapement of income, he may convert the limited scrutiny in to complete scrutiny. But view should be reasonable view based on credible available or material available on record. And in this case, approval of the Pr.CIT/CIT is required and such approval shall be accorded by the Pr.CIT/CIT in writing after being satisfied about merit of the issues. - AT Highlights Income Tax Mon, 01 Mar 2021 10:41:57 +0530 https://www.taxtmi.com/highlights?id=56956