https://www.taxtmi.com/caselaws?id=307508 The ITAT allowed the assessee's appeal for statistical purposes, remanding the case for fresh adjudication after finding that the Assessing Officer had expanded limited scrutiny to complete scrutiny without proper higher authority approval. The lack of documented approval led the ITAT to restore the case for further review, emphasizing the significance of adhering to procedural requirements in income tax assessments. The finalized total income assessment was set at Rs. 26,02,404, with the CIT(A) dismissing the initial appeal before the ITAT intervened. en-us Wed, 13 Oct 2021 00:00:00 +0530 Tue, 18 Apr 2023 21:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307508 The ITAT allowed the assessee's appeal for statistical purposes, remanding the case for fresh adjudication after finding that the Assessing Officer had expanded limited scrutiny to complete scrutiny without proper higher authority approval. The lack of documented approval led the ITAT to restore the case for further review, emphasizing the significance of adhering to procedural requirements in income tax assessments. The finalized total income assessment was set at Rs. 26,02,404, with the CIT(A) dismissing the initial appeal before the ITAT intervened. Case-Laws Income Tax Wed, 13 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307508