In granting approval to case manually selected for scrutiny CIT is required to show application of mind

1. The argument of the assessee in this case is that the selection for scrutiny of this case manually done by the Assessing Officer is bad in law and that the Commissioner of Income Tax has granted approval for selection of this case for scrutiny by the AO without application of mind. Ld. Counsel for the assessee filed a paper book running 1 to 23 pages. The sum and substance of the case is that Ld. CIT has granted approval without application of mind and in contravention of the guidelines laid down by the Central Board of Direct Taxes for picking of case of tax

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