https://www.taxtmi.com/caselaws?id=432460 The Tribunal allowed the appeal of the assessee concerning the unauthorized conversion of limited scrutiny into complete scrutiny and the unjustified addition made under section 56(2)(vii)(b) of the Act. The Tribunal found the Assessing Officer lacked jurisdiction due to the absence of necessary approval, rendering the assessment invalid. However, the Tribunal upheld the charging of interest under sections 234B and 234C as mandatory and consequential, dismissing the appellant's challenge on this ground. en-us Tue, 25 Oct 2022 00:00:00 +0530 Fri, 06 Jan 2023 09:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432460 The Tribunal allowed the appeal of the assessee concerning the unauthorized conversion of limited scrutiny into complete scrutiny and the unjustified addition made under section 56(2)(vii)(b) of the Act. The Tribunal found the Assessing Officer lacked jurisdiction due to the absence of necessary approval, rendering the assessment invalid. However, the Tribunal upheld the charging of interest under sections 234B and 234C as mandatory and consequential, dismissing the appellant's challenge on this ground. Case-Laws Income Tax Tue, 25 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432460