Enquiry only on limited issues when case selected for limited scrutiny without approval of PCIT

CBS International Projects P. Ltd. Vs ACIT (ITAT Delhi)

Assessing Officer can widen the scope of scrutiny even if it is selected for scrutiny assessment under CASS. However, the condition precedent for such action of the Assessing Officer is that he has to seek prior approval of the higher authorities. A perusal of the assessment order shows that the Assessing Officer has not mentioned as to when the permission from the PCIT was sought to make further enquiries in the case of the assessee. Considering the facts of the case in totality, in the light of the CBDT Instruction No. 7/201

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