Scrutiny under cass cbdt instruction no 7, sep 2014

Can we object to such unwarranted questionnaires? 

On enquiry, one of the AO replied that he has already taklen approval from higher authorities. How can higher authorities give approval in wiriting without being satisfied (as required by the instructions)?

Any comments. How to approach such cases. 

Enquiry can be specific. BUt as per IT act, once the case is selected for scrutiny, the entire assessment and all aspects can be examined by the AO. Even when the CASS is issue specific, you cannot question the AO's right to examine all aspects of the case. The main reason for this is that while the CASS reason will be covered thoruoughly in the proceedings, other aspects which are "Audit" prone also need to be examined, for fear that audit party may rake up these issues later on. From the A's point of view also, it is better that all aspects are properly verified and discussed in the order sheet/Asst order. The representatives of assessees must keep this in mind and impress upon the AO's to properly record all the enquiries made during assessment, so that the room for re-opening under section 147/263 is minimized.

But, are audit team and ao not bound by Cbdt instructions.

But, are audit team and ao not bound by Cbdt instructions.