Assessing Officers Must Get Approval to Expand Limited Scrutiny Beyond Initial Issues: CBDT Guidelines Clarified.

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....Scrutiny through CASS - converting limited scrutiny to complete scrutiny - as per the CBDT, the AO cannot travel beyond the issues for which the case was selected and in case the AO wants to expand its scope of enquiry/ investigation other than the issues on which the case was selected for scrutiny, then in that case mandatory approval from the PCIT/CIT/PDIT/DIT has to be obtained....