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AO cannot increase the scope of scrutiny without prior approval of the CIT

AO cannot increase the scope of scrutiny without prior approval of the CIT

The ITAT, Amritsar has recently held in the case of Smt. Gurpreet Kaur (PAN: BRTPK1192A) vs. Income Tax Officer, H/No.812, Rishi Nagar, Ward III (4), Jalandhar (Appellant) being ITA No.87 (Asr) of 2016in connection with the Assessment year 2011-12, that Assessing Officer cannot increase the scope of scrutiny without prior approval of the CIT in an AIR scrutiny assessment. Pleaders ... Read More »