Section 142, 143 of Income Tax Act, 1961—scrutiny under CASS—In the instant case, issue is that whether in cases picked up for limited scrutiny, can any other issue be decided without taking necessary permission from the concerned Commissioner?

Instruction No.5/2016, dated 14.07.2016 had clearly pointed out that in the cases falling under limited scrutiny or complete scrutiny, it is clarified that in cases under limited scrutiny, the scrutiny assessment proceedings would initially be confined only to the issue under limited scrutiny and only upon conversion of case to complete scrutiny after following the procedure i.e. after taking approval from the Pr.CIT / CIT, the Assessing Officer may examine additional issues beside the issue involved in limited scrutiny.

Held that—we hold that in the absence of any approval received from Pr.CIT / CIT, there is no merit in the order of Assessing Officer 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.[SHASHI BHUSHAN MAJOOR, RADHE RADHE LABOUR CO. OP. SOCIETY LTD. VERSUS THE INCOME TAX OFFICER, WAD 1, JALNA] [2019] 12 ITCD Online (4) [ ITAT PUNE]