Enquiring on issues other than limited scrutiny issue before conversion into complete scrutiny is bad-in-law

Sukhdham Infrastructures LLP Vs ITO (ITAT Kolkata) ITAT Kolkata held that enquiring on issues other than limited scrutiny issue, before conversion of limited scrutiny to complete scrutiny, is against the procedure laid down in Instruction No. 5/2016 of CBDT dated 14.07.2016. Accordingly, assessment order is quashed as nullity and bad-in-law. Facts- The case of the assessee was selected for scrutiny under the CASS under the category of limited scrutiny. The statutory notices were duly issued and served upon the assessee. In the notice issued u/s 143(2) for limited scrutiny, there were four issu...