Held that the assessment being selected limited scrutiny through CASS, the Assessing cannot make made enquiries and additions on issues beyond the issues involved in the limited scrutiny without seeking prior approval and permission of the Principal CIT, the assessment framed by the AO on the said issues is quashed. Addition is deleted. (AY. 2015-16)
Shivalik Educational & Placement Services (P) LTD. v ACIT (2023) 37 NYPTTJ 1671 /(2024) 227 TTJ 704 / 237 DTR 86 (Delhi)(Trib)
S. 143(3): Assessment-limited scrutiny through CASS-Cash credits-The Assessing Officer cannot make addition other than the issue covered under limited scrutiny-CBDT Instruction No. 5 of 2016, dt. 14th July, 2016 [S. 143(2)]
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