Conversion from Limited to Complete Scrutiny Not Allowed Prior to Receipt of Approval from PCIT

Manju Kaushik Vs DCIT (ITAT Jaipur) The issue under consideration is whether the conversion of case from limited scrutiny to complete scrutiny prior to receipt of approval from Pr. CIT is justified in law? ITAT states that, in the case in hand, though the AO has mentioned that approval was accorded by the Pr.CIT on 24-11-2016 and consequently he has initiated proceedings of complete scrutiny by issuing notice dated 25-11-2016. However, we find that said approval of Pr.CIT was communicated to the AO only on 29-11-2016. Therefore, the notice u/s 142(1) issued on 25-11-2016 for initiation of comp...