https://www.taxtmi.com/highlights?id=75286 Scope of Limited Scrutiny - Accrual of income - Addition towards advance fees and deposits from old students - AO attempt to convert limited scrutiny into complete scrutiny - ITAT found that CIT(A) had elaborately dealt with the issues in dispute and had granted relief to the assessee both on legal issue as well as on merits. As per the scheme of the Act, AO if he desires to convert limited scrutiny into complete scrutiny, he has to obtain prior permission from the competent authority to do so and only then could assume jurisdiction to examine other issues. - Consequently, revenue appeal dismissed. en-us Thu, 29 Feb 2024 07:55:32 +0530 Thu, 29 Feb 2024 07:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75286 Scope of Limited Scrutiny - Accrual of income - Addition towards advance fees and deposits from old students - AO attempt to convert limited scrutiny into complete scrutiny - ITAT found that CIT(A) had elaborately dealt with the issues in dispute and had granted relief to the assessee both on legal issue as well as on merits. As per the scheme of the Act, AO if he desires to convert limited scrutiny into complete scrutiny, he has to obtain prior permission from the competent authority to do so and only then could assume jurisdiction to examine other issues. - Consequently, revenue appeal dismissed. Highlights Income Tax Thu, 29 Feb 2024 07:55:32 +0530 https://www.taxtmi.com/highlights?id=75286