Held that the AO can examine the other issue if he follows the route of taking the necessary approval for converting the limited scrutiny into complete scrutiny and thereby extend the scope but without doing so, making the assessment on the issue which was not subject-matter of selection is in disregard of the scheme of assessment framed by the CBDT vide Instruction No. 5 of 2016, dt. 14th July, 2016. The AO is duty-bound to follow the instructions in case limited scrutiny assessment proceeding which are proposed to be converted into complete scrutiny and without following the prescribed procedure and necessary approval of the competent authority conducting an enquiry on the issue which is outside the limited scrutiny would be beyond the jurisdiction of the AO. (AY.2015-16)