https://www.taxtmi.com/caselaws?id=772841 ITAT Kolkata held that AO exceeded jurisdiction by conducting complete scrutiny procedures when case was selected for limited scrutiny. AO improperly issued comprehensive questionnaire without confining to specific points mentioned in section 143(2) notice and failed to follow CBDT instructions requiring reasonable belief of under-assessment based on credible material before converting limited to complete scrutiny. The conversion process was flawed as AO did not specify limited scrutiny points and issued questionnaire as if conducting complete scrutiny without proper authorization. Assessee's appeal was allowed. en-us Thu, 24 Apr 2025 00:00:00 +0530 Sat, 14 Jun 2025 06:47:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772841 ITAT Kolkata held that AO exceeded jurisdiction by conducting complete scrutiny procedures when case was selected for limited scrutiny. AO improperly issued comprehensive questionnaire without confining to specific points mentioned in section 143(2) notice and failed to follow CBDT instructions requiring reasonable belief of under-assessment based on credible material before converting limited to complete scrutiny. The conversion process was flawed as AO did not specify limited scrutiny points and issued questionnaire as if conducting complete scrutiny without proper authorization. Assessee's appeal was allowed. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772841