Limited scrutiny cannot be converted into complete scrutiny without seeking permission from competent authority

Sita Ram Swami Vs ITO (ITAT Jaipur)

Conclusion: Addition made u/s 69 was liable to be quashed as the order passed by AO would be nullity as he couldn’t convert limited scrutiny into complete scrutiny in absence of requisite approval from the competent authority.

Held: Assessee had challenged the jurisdiction of AO by passing the impugned order u/s 143(3) for the reason that case was initially selected for limited scrutiny and without seeking permission from the competent authority t

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