https://www.taxtmi.com/caselaws?id=792499 Where a return is selected for Limited Scrutiny, the Assessing Officer must confine enquiry to the specified issues under the CBDT instructions. Any expansion beyond that scope requires conversion to Complete Scrutiny in accordance with the prescribed procedure and approval. As the addition was made on matters outside the Limited Scrutiny mandate and no valid conversion to Complete Scrutiny was shown, the assessment action could not be sustained. The addition was therefore held unsustainable, and the assessee succeeded. en-us Mon, 27 Apr 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792499 Where a return is selected for Limited Scrutiny, the Assessing Officer must confine enquiry to the specified issues under the CBDT instructions. Any expansion beyond that scope requires conversion to Complete Scrutiny in accordance with the prescribed procedure and approval. As the addition was made on matters outside the Limited Scrutiny mandate and no valid conversion to Complete Scrutiny was shown, the assessment action could not be sustained. The addition was therefore held unsustainable, and the assessee succeeded. Case-Laws Income Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792499