Case Law Details
Case Name : Shri Prabir Das Vs ITO (ITAT Guwahati)
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?
In the present case, the assessee had filed return of income. Later the case of the assessee was selected for ‘Limited Scrutiny’ which fact was conveyed to the assessee by notice issued u/s. 143(2) of the Act. In this notice u/s. 143(2) of the Act, it was clearly stated that the assessee’s case was selected by CASS only for ‘Limited Scrutiny’ regarding one ...
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Author Bio
Good analysis. Thanks.