Assessing Officer Needs Approval for Full Scrutiny Conversion u/s 143(3); Unapproved Actions are Void.

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....Conversion of limited scrutiny into complete scrutiny assessment u/s 143(3) - where the Assessing officer has taken up fresh issue without converting limited scrutiny to complete scrutiny by taking prior approval of the competent authority, then the said order passed by the Assessing officer will be nullity as beyond his jurisdiction.....