Case Law Details
Case Name : Shri Prabir Das Vs ITO (ITAT Guwahati)
Appeal Number : ITA No. 395/Gau/2019
Date of Judgement/Order : 26/06/2020
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Guwahati
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Shri Prabir Das Vs ITO (ITAT Guwahati)
The issue under consideration is whether the AO can expand the assessment from ‘Limited Scrutiny’ to ‘Complete Scrutiny’ without following the procedure as laid by the CBDT Circular?
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Good analysis. Thanks.