Approval of PCIT mandatory to convert Limited Scrutiny to a Complete Scrutiny

Ravi Prakash Khandelwal Vs DCIT (ITAT Lucknow) As per the assessment order, the case has been selected under Limited Scrutiny through CASS for scrutiny of (i) Large deduction claimed under section 54B, 54C, 54D, etc. and (ii) Large cash deposits in saving bank accounts. Para 3 of the CBDT Instruction F.No. DGIT(Vig.)/HQ/SI/2017-18 dated 30/11/2017 states that the jurisdiction of the Assessing Officer while making assessments in Limited Scrutiny cases, by initiating inquiries on new issues has to comply with mandatory requirements of the relevant CBDT Instructions dated 09.2014, 29.12.2015 and ...