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2016 (12) TMI 1405 - ITAT PUNEValidity of scrutiny assessment - AO jurisdiction to proceed with the scrutiny assessment in the case of assessee obtaining no approval of the CCIT / DGIT - guidelines binding upon the Assessing Officer - Held that:- Where the Assessing Officer has failed to follow the guidelines issued for selecting the cases for scrutiny and in the facts of the present case, where the case was selected manually for scrutiny, but no previous approval of CCIT was obtained, then the Assessing Officer lacks jurisdiction to carry out the scrutiny assessment in the present case and accordingly, assessment order passed by the Assessing Officer is bad in law. Hence, we hold so. Since the assessment order is held to be bad in law, the issue on merits becomes academic and the grounds of appeal raised by both the assessee and the Revenue in their respective appeals are infructuous - Decided in favour of assessee.
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