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2019 (4) TMI 416 - AT - Income TaxCase selected under CASS - limited scrutiny - case of assessee was selected for scrutiny under CASS on the ground that the assessee had shown low profit before interest and tax - no permission from the superior authorities extension of scope of scrutiny to other issues and making addition on such issues, where the case of assessee was picked up for scrutiny under CASS - HELD THAT:- We hold that in the absence of any approval received from Pr.CIT / CIT, there is no merit in the order of AO in making any addition other than on the issues selected under CASS. Thus, the assessment order passed in the present case suffers from infirmity and the same is quashed.
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