Assessing Officer Needs CIT/Pr.CIT Approval to Expand Income Tax Assessment Scope Beyond CBDT Directives.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Scope of limited scrutiny - other disallowance not covered in notice - The CBDT directives are binding on the Assessing Officer and in case, Assessing Officer finds that the assessment has to be made on extensive basis due to the reason that there are incidences of tax evasion found he can extend the assessment by taking due permission from CIT/Pr.CIT - other disallowance not sustainable....