Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 581 - AT - Income TaxSelection of case of scrutiny assessment u/s 143(3) - failure to record any reasons - Ld. CIT granted approval for selection of case for scrutiny by the AO without application of mind - contravention of the guidelines laid down by the CBDT Circular - Held That:- The Circular does not require recording reasons for giving approval - The Circular does not require recording reasons for giving approval. In any event, these are internal guidelines issued for effective functioning of the Department. The requirement of obtaining approval of CIT/CCIT, as required in this Departmental communication cannot be equated with the requirements specified under the statute in Section 151(1) of the Act When the CIT is satisfied with the reasons given by the AO, he in not once again give separate reasons or repeat the reasons recorded by the AO and then give his approval for the same.Therefore we reject these grounds of the assessee and hold that selection of assessee’s case for scrutiny is in accordance with law. - Decided against assessee.
|