https://www.taxtmi.com/caselaws?id=441472 A limited scrutiny assessment cannot be expanded to make an addition on an issue outside the specified scope unless the case is first converted into complete scrutiny with the required prior administrative approval. The CBDT instruction governing limited scrutiny was treated as binding on the tax authorities, and non-compliance with that mandatory procedure rendered the wider addition unsustainable. The addition made under section 69A was therefore deleted in favour of the assessee. en-us Mon, 07 Aug 2023 00:00:00 +0530 Tue, 08 Aug 2023 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441472 A limited scrutiny assessment cannot be expanded to make an addition on an issue outside the specified scope unless the case is first converted into complete scrutiny with the required prior administrative approval. The CBDT instruction governing limited scrutiny was treated as binding on the tax authorities, and non-compliance with that mandatory procedure rendered the wider addition unsustainable. The addition made under section 69A was therefore deleted in favour of the assessee. Case-Laws Income Tax Mon, 07 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441472