Validity of addition on issue which was not the basis for selection of case under CASS

Ganadhiraj Mazoor Sahakari Sanstha Ltd. Vs ITO (ITAT Pune)

On the perusal of record, the issue which arises for adjudication is whether in the present case where the case was selected for scrutiny through Computer Aided Scrutiny Selection (CASS) for the reason, i.e. “low profit before interest and taxes” shown, can the Assessing Officer enlarge the

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