https://www.taxtmi.com/caselaws?id=383165 The Tribunal held that the Assessing Officer's additions exceeding Rs. 10 Lakhs without prior written approval from the Administrative Commissioner, as required by CBDT Circulars, rendered the assessment order void ab-initio. The Tribunal emphasized strict adherence to procedural requirements, quashing the assessment order and allowing the appeal in favor of the assessee. The importance of obtaining necessary approvals in limited scrutiny cases under CASS was highlighted, with non-compliance resulting in the assessment order being deemed invalid. en-us Fri, 28 Jun 2019 00:00:00 +0530 Wed, 17 Jul 2019 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383165 The Tribunal held that the Assessing Officer's additions exceeding Rs. 10 Lakhs without prior written approval from the Administrative Commissioner, as required by CBDT Circulars, rendered the assessment order void ab-initio. The Tribunal emphasized strict adherence to procedural requirements, quashing the assessment order and allowing the appeal in favor of the assessee. The importance of obtaining necessary approvals in limited scrutiny cases under CASS was highlighted, with non-compliance resulting in the assessment order being deemed invalid. Case-Laws Income Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383165