https://www.taxtmi.com/article/detailed?id=17071 CASS-based limited scrutiny confines assessment inquiry to the identified and communicated risk issues. Expansion of that inquiry requires prior approval of the competent supervisory authority before assessment is completed. The article maintains that the original or duly enhanced scope binds the Assessing Officer and cannot be broadened through revisionary jurisdiction after completion of assessment. It further presents appellate enhancement and reassessment beyond the authorised CASS scope as impermissible, and notes that revision also requires independent establishment of an erroneous assessment order and prejudice to revenue. en-us Fri, 31 Jul 2026 08:30:55 +0530 Fri, 31 Jul 2026 08:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17071 CASS-based limited scrutiny confines assessment inquiry to the identified and communicated risk issues. Expansion of that inquiry requires prior approval of the competent supervisory authority before assessment is completed. The article maintains that the original or duly enhanced scope binds the Assessing Officer and cannot be broadened through revisionary jurisdiction after completion of assessment. It further presents appellate enhancement and reassessment beyond the authorised CASS scope as impermissible, and notes that revision also requires independent establishment of an erroneous assessment order and prejudice to revenue. Articles Income Tax Fri, 31 Jul 2026 08:30:55 +0530 https://www.taxtmi.com/article/detailed?id=17071