AO venturing outside the scope of limited scrutiny without prior approval is bad in law

Danone Asia Pte Limited Vs ACIT (ITAT Delhi) ITAT Delhi held that as per CBDT Instruction nos. 20/2015 and 5/2016 read with DGIT(Vigilance) letter dated 30th November, 2017 before venturing into other issues outside the scope of limited scrutiny, the Assessing Officer should have taken prior approval of PCIT/CIT. Failure of prior approval would render the assessment order bad in law. Facts- In course of assessment proceedings, the assessing officer while verifying the audit report furnished by the assessee in Form 3CEB noticed that in the year under consideration, the assessee had entered into...