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2020 (7) TMI 782 - AT - Income TaxOrder under section 143(3) - selection of assessee’s return for the relevant year for scrutiny u/s. 143(3) - HELD THAT:- The selection of assessee’s return for the relevant year for scrutiny u/s. 143(3) of the Act was in compliance of the procedure laid down by CBDT for selection of cases for scrutiny for non-corporate assessees for f.y. 2006-07, and, thus, the assessment u/s. 143(3) dated 31.12.2007, which is the subject matter of the instant appeal, could not be impugned on that score. In this, he agreed with the ld. AM. The assessment returned by the assessee as agricultural income, was assessable as such, and its assessment as income from other sources, in whole or in part, could not be sustained in law, i.e., in the facts and circumstances of the case, including the explanations furnished, and on the basis of material on record. In this, he agreed with the ld. JM. The matter was accordingly listed for today instant, to dispose the appeal in accordance with the majority view after hearing the parties, who did not express any objection thereto. No other issue survives for adjudication in the instant appeal. The appeal is accordingly decided on the aforesaid terms. In the result, the assesse’s appeal is partly allowed.
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