Revenue's Failure to Obtain Approval for Scrutiny Conversion Leads to Quashing of Rectification Order u/s 154.

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....Rectification of mistake u/s 154 - scope of limited scrutiny under CASS - the revenue has also not produced anything to show that the AO has obtained the necessary approval from the Competent Authority for conversion of the limited scrutiny to comprehensive scrutiny - rectification order quashed.....