Expansion of scope of limited scrutiny not tenable as prior approval not obtained

Anantula Vijay Mohan Vs DCIT (ITAT Bangalore) ITAT Bangalore held that expansion of scope of limited scrutiny without obtaining required prior approval as directed under CBDT Order No. F.No.225/402/2018/ITA.II dated 28.11.2018 is bad-in-law and hence order of AO is liable to be quashed. Facts- The Assessee is a Resident individual who was employed by SmartPlay Technologies India Pvt. Ltd. The Assessee also held shares in SmartPlay Global PCC [‘Smartplay’]. During the year, the Assessee sold his investment in SmartPlay. The short-term capital gains of Rs 75,73,97,892/- arose from su...