https://www.taxtmi.com/caselaws?id=462052 ITAT Bangalore held that while Assessing Officer can widen limited scrutiny to complete scrutiny under CASS, prior approval from prescribed authorities is mandatory. Since no such approval was obtained, the conversion was improper. Regarding additions under sections 69 and 69A for unexplained investment in residential construction, the tribunal found insufficient inquiry by lower authorities. The case was remitted to AO for fresh examination of unregistered sale agreement and cross-examination of witness to determine actual property amount. Appeal partly allowed for statistical purposes. en-us Mon, 05 Aug 2024 00:00:00 +0530 Wed, 14 May 2025 11:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462052 ITAT Bangalore held that while Assessing Officer can widen limited scrutiny to complete scrutiny under CASS, prior approval from prescribed authorities is mandatory. Since no such approval was obtained, the conversion was improper. Regarding additions under sections 69 and 69A for unexplained investment in residential construction, the tribunal found insufficient inquiry by lower authorities. The case was remitted to AO for fresh examination of unregistered sale agreement and cross-examination of witness to determine actual property amount. Appeal partly allowed for statistical purposes. Case-Laws Income Tax Mon, 05 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462052