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2019 (2) TMI 1748 - AT - Income TaxScrutiny assessment - Validity of the assessment order framed u/s 143(3) - return selected for scrutiny assessment for limited scrutiny - higher turnover returned in Service Tax Return as compared to ITR and mismatch in profit before tax as per profit and loss account and schedule BP of return [Verification of MAT liability] - HELD THAT:- AO can widen the scope of scrutiny even if it is selected for scrutiny assessment under CASS. However, the condition precedent for such action of the Assessing Officer is that he has to seek prior approval of the higher authorities. A perusal of the assessment order shows that the AO has not mentioned as to when the permission from the PCIT was sought to make further enquiries in the case of the assessee. Considering the facts of the case in totality, in the light of the CBDT Instructions mentioned hereinabove, qua notice u/s 143(2) of the Act, we are of the considered opinion that the assessment order so framed by the Assessing Officer is not in consonance with Instruction of the CBDT and, therefore deserves to be quashed. The order of the ld. CIT(A) is accordingly set aside. 17. Since we have quashed the assessment order, we do not find it necessary to dwell into the merits of the case.
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