https://www.taxtmi.com/circulars?id=68744 Assessing Officers in Limited Scrutiny cases from CASS 2017 and 2018 may examine issues arising from credible information provided by law enforcement, intelligence or regulatory agencies with prior administrative approval of the Principal CIT/CIT. The expansion is limited to those specific issues and does not convert the case into Complete Scrutiny. The AO must record reasons, obtain Pr. CIT/CIT approval, intimate the assessee, and may invoke Section 144A and ensure Review/Inspection to prevent fishing and roving enquiries. en-us Wed, 28 Nov 2018 00:00:00 +0530 Wed, 06 Aug 2025 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68744 Assessing Officers in Limited Scrutiny cases from CASS 2017 and 2018 may examine issues arising from credible information provided by law enforcement, intelligence or regulatory agencies with prior administrative approval of the Principal CIT/CIT. The expansion is limited to those specific issues and does not convert the case into Complete Scrutiny. The AO must record reasons, obtain Pr. CIT/CIT approval, intimate the assessee, and may invoke Section 144A and ensure Review/Inspection to prevent fishing and roving enquiries. Circulars Income Tax Wed, 28 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68744