Section 154 of the Income Tax Act, 1961 – Rectification of mistake – Department had not produced anything to show that the AO had obtained the necessary approval from the competent authority for conversion of the limited scrutiny to comprehensive scrutiny and accordingly, the issue which was taken up by the AO in the proceedings under section 154 was illegal and void being beyond his jurisdiction to frame the limited scrutiny assessment– Smt. Gurbachan Kaur vs. Deputy Commissioner of income tax [2020] 77 ITR (trib) 474 (Jaipur)