Assessment Order Void Without CIT Approval for CASS Expansion u/s 143(2) Limited Scrutiny.

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....Expansion of scope of Limited scrutiny - notice u/s. 143(2) under CASS - requirement of written approval from the Administrative Commissioner - In the instant case before us, nowhere on record, it is seen that prior written approval was obtained from the CIT - in absence of such prior written approval any assessment order passed should have to be declared null and void....