Held that the case was selected for limited scrutiny for two reasons; (i) mismatch between the income credited to the profit and loss account under other heads of income and income from heads of income other than business or profession; and (ii) large cash deposits in savings bank accounts. However, the Assessing Officer had made the addition or disallowance, not on these two counts, but on issues which were not the subject matter of limited scrutiny, and there was nothing on record to suggest that the Assessing Officer had taken necessary approval from the Principal Commissioner or Commissioner for converting the limited scrutiny to a full scrutiny. As a result, the order of the Commissioner (Appeals) was set aside and the Assessing Officer was directed to delete the addition. As regards interest expenditure, the assessee has not taken any new  loan taken during year. Interest disallowance is not valid when no disallowance was made in earlier years or subsequent years. (AY. 2014-15)