What is limited scrutiny in Income Tax?

In case of Income Tax assessment two types of cases have been selected for scrutiny

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‘Limited Scrutiny‘
‘Complete Scrutiny’.

The Income tax assess concerned have duly been intimated about their cases falling either in Limited Scrutiny’ or Complete Scrutiny’ through notices issued by department under section 143 (2) of the income tax act. 1961

The procedure for handling ‘Limited Scrutiny’ cases shall be as following:-

In ‘Limited Scrutiny’ cases, the reasons/issues shall be forth with communicated to the assesse concerned.
The Questionnaire under section 142(1) of the Income tax Act 1961 in ‘Limited Scrutiny’ cases shall remain confined only to the specific reasons/issues for which case has been picked up for (income tax) scrutiny. Further, the scope of enquiry shall be restricted to the ‘Limited Scrutiny'(Income tax) issues.
These cases shall be completed expeditiously in a limited number of Income tax hearings.
During the course of assessment proceedings in ‘limited Scrutiny’ (income tax) cases, if it comes to the notice of the Assessing Officer (income tax) that there is potential escapement of income exceeding 5 lacs rupees (for metro charges, the monetary limit shall be 10 lacs rupees) requiring substantial verification on any other issue(s), then, the case may be taken up for ‘Complete Scrutiny’ with the approval of the (Principal Commissioner of Income Tax (Pr. CIT) and Commissioner of Income Tax (CIT) concerned. However, such an approval shall be accorded by the Principal Commissioner of Income Tax (Pr. CIT) and Commissioner of Income Tax (CIT in writing after being satisfied about merits of the issue(s) necessitating ‘Complete Scrutiny’ in that particular case.