The Assessing Officer passed the assessment and made certain disallowances Tribunal noted that there was no disallowance of Rs.5 lakhs or more pending in appeal and no finding to effect was available that an identical issue had arisen in the current year. The tribunal thus, quashed notice under section 143(2) and scrutiny assessment framed on the ground that instructions issued by CBDT for the selection of cases for scrutiny were not satisfied in the instant case. High Court held that since instructions issued by CBDT had not been complied with, the Tribunal had rightly quashed notice under section 143(2) and scrutiny assessment.