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2019 (6) TMI 1179 - AT - Income TaxCase selected under CASS - limited scrutiny - no permission from the superior authorities - selection of the case was made under CASS for limited scrutiny but enlarged for complete scrutiny in the absence of any permission taken from the Principal Commissioner or the Commissioner - HELD THAT:- As relying on SHASHI BHUSHAN MAJOOR, RADHE RADHE LABOUR CO. OP. SOCIETY LTD. VERSUS THE INCOME TAX OFFICER, WAD 1, JALNA [2019 (4) TMI 416 - ITAT PUNE] in the absence of any permission received from the Principal Commissioner or the Commissioner, find no merit in the order of Assessing Officer in making the aforesaid addition on an issue which was not the basis for selection of the case under CASS. The additional grounds of appeal raised by the assessee are thus allowed.
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