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2019 (5) TMI 1256 - AT - Income TaxCondonation of delay of 125 days - wrong guidance and advice by the Tax Consultant - misunderstanding and inadequate advice about the correct remedy - HELD THAT:- On receipt of the order of the First Appellate Authority, assessee first approached the CIT(A) u/s 264 of the Act on 07.12.2017 instead of approaching the Tribunal for relief. The assessee filed the present appeal on 24.04.2018. Therefore, the delay, should be condoned Scope of limited scrutiny - case selected under CASS - the additions on the non-CASS issues - Turnover of the assessee as the same deferred from the turnover returned under the GST provisions - No approval from the superior authorities before the scrutiny scope is extended to non-CASS issues - HELD THAT:- As relying on SURESH JUGRAJ MUTHA VERSUS ADDL. CIT, RANGE-3, DHULE [2018 (5) TMI 1855 - ITAT PUNE] it is settled legal issue at the level of the Tribunal, Pune Bench, in the cases, selected under CASS, the additions on the nonCASS issues can only be made after obtaining due permission from the superior authorities and the said approval of the superior authorities in writing should be available on records. In this appeal, I find there is no whisper about the obtaining of such approval from the superior authorities before the scrutiny scope is extended to non-CASS issues. In any case, the Assessing Officer did not make any addition on account of the issues of sales of the assessee. Therefore, in my considered view, the said order of the Tribunal covers the common solitary preliminary issue raised before me in this appeal. Accordingly, the preliminary issue raised by the assessee in his appeal is allowed.
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