Conversion of limited scrutiny to comprehensive scrutiny without prior approval of competent authority is invalid

Late Smt. Gurbachan Kaur Vs DCIT (ITAT Jaipur) If the A.O. has taken up the issue of determining fair market value of the property in question as on 01/4/1981 without converting the limited scrutiny to comprehensive scrutiny by taking the prior approval of the competent authority then the said order passed by the A.O. will be nullity as beyond his jurisdiction. The AO neither in the assessment order nor in the assessment proceedings sheet has mentioned about any proposal of converting the limited scrutiny to comprehensive scrutiny and consequential approval of the Competent Authority being Pri...