https://www.taxtmi.com/caselaws?id=465200 ITAT set aside the assessment, holding that the case was selected under CASS for limited scrutiny confined to examination of large cash deposits during demonetization. The record did not establish any valid conversion of limited scrutiny into complete scrutiny in terms of CBDT Instruction No. 5/2016. The AO, however, proceeded to make additions beyond the permissible scope without following the mandatory procedure for such conversion. ITAT held that this constituted a jurisdictional error, rendering the assessment order invalid. Consequently, all additions made in the impugned assessment were quashed as being without authority of law. en-us Mon, 18 Nov 2024 00:00:00 +0530 Wed, 10 Dec 2025 14:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465200 ITAT set aside the assessment, holding that the case was selected under CASS for limited scrutiny confined to examination of large cash deposits during demonetization. The record did not establish any valid conversion of limited scrutiny into complete scrutiny in terms of CBDT Instruction No. 5/2016. The AO, however, proceeded to make additions beyond the permissible scope without following the mandatory procedure for such conversion. ITAT held that this constituted a jurisdictional error, rendering the assessment order invalid. Consequently, all additions made in the impugned assessment were quashed as being without authority of law. Case-Laws Income Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465200