No Approval Needed for Conversion as Scrutiny Was Not Limited: ITAT Jaipur

ITO Vs Sangeeta Bafna Mewari Gate (ITAT Jaipur)

ITAT Jaipur held that reasons recorded for selecting case for scrutiny never mentioned that case was selected for limited scrutiny hence approval for conversion not required. Matter remanded to CIT(A) to decide case based on merits.

Facts- The case of the assessee was selected for scrutiny under CASS and assessed total income of assessee as Rs. 3,03,60,730/-, u/s. 143(3) r.w.s 144B of the Income Tax Act. Penalty proceedings u/s. 270A for under-reporting of income issued separately. Notably, deficiencies were fo

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