Addition on non-CASS issues without obtaining due permission from superior authorities not sustainable

Nazare Vikas Karyakari Seva Shakari Society Ltd Vs ITO (ITAT Pune)

Ld. Counsel submitted that all these cases were commonly selected for scrutiny under CASS. As per the procedure and as per the Circular of CBDT, the Assessing Officer constrained to limit to scrutiny to the issue so selected under CASS. In case, if the Assessing Officer is of the opinion to extend the scrutiny to other issue, the Assessing Officer is under obligation to obtain requisite permission from his higher authorities. That being the procedure laid dow

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