https://www.taxtmi.com/caselaws?id=467668 Assessment framed on the basis of limited scrutiny could not be expanded into complete scrutiny without approval from the competent authority. The limited scrutiny was linked to cash deposits during the demonetisation period, but those deposits fell in the subsequent financial year, so they did not justify enlargement of the scope for the assessment year under review. The assessment made under section 144 of the Income-tax Act, 1961 was therefore held invalid, and the issue was decided in favour of the assessee and against the Revenue. en-us Mon, 17 Feb 2025 00:00:00 +0530 Sat, 28 Mar 2026 18:44:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467668 Assessment framed on the basis of limited scrutiny could not be expanded into complete scrutiny without approval from the competent authority. The limited scrutiny was linked to cash deposits during the demonetisation period, but those deposits fell in the subsequent financial year, so they did not justify enlargement of the scope for the assessment year under review. The assessment made under section 144 of the Income-tax Act, 1961 was therefore held invalid, and the issue was decided in favour of the assessee and against the Revenue. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467668