Assessment  was selected for limited scrutiny for examination of some specific issues. The AO made addition made under S.  41(1) and disallowance of transmission charges. CIT(A) affirmed the disallowances. On appeal the Tribunal held that the AO has not obtained the   permission or approval was obtained from the Principal CTT for converting limited scrutiny into complete scrutiny. Tribunal held that in  view of CBDT Instruction No. 20 of 2015, dt. 29th Dec., 2015 and Instruction No. 5 of 2016, dt. 14th July, 2016 read with Director General of IT (Vigilance) letter dt. 30th Nov., 2017 before venturing into other issues outside the scope of limited scrutiny, the AO should take prior approval of Principal CIT. Addition is deleted. (AY.2015-16)