While granting Approval for scrutiny assessment U/s. 143(3) CIT need not record separate reasons

Brothers & Sisters Enterprise Vs JCIT (ITAT Kolkata)

When the CIT is satisfied with the reasons given by the Assessing Officer, he in not once again give separate reasons or repeat the reasons recorded by the Assessing Officer and then give his approval for the same.

Scrutiny guidelines vide Board Instruction F.No. 225/127/2011/ITA-II, dt. 2-9-2011 authorize the Assessing Officer to select any return for scrutiny after recording the reasons and obtaining approval of the CCIT/CIT. The case under the category should be selected if, they are

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