HC set-aside scrutiny assessment carried out without Prior approval of CCIT/DGIT

Nababharat Shiksha Parishad Vs DCIT (Orissa High Court) It is relevant to note that the Central Board of Direct Taxes had issued guidelines dated 10th September, 2011. Inter alia this concerns the selection of cases for scrutiny. As far as the Appellant is concerned, the relevant clause of the guideline reads as under: “(g) Assessing Officer may select any return for scrutiny after recording the reason and obtaining approval of the CCIT/DGIT. The cases under this category should be selected if, there are compelling reasons and the case is not selected through CASS. These cases should be watc...