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M/s Brothers & Sisters Enterprise Versus JCIT, Range-1, Asansol

2017 (9) TMI 581 - ITAT KOLKATA

Selection 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. Th .....

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dance with law. - Decided against assessee. - ITA No. 906/Kol /2015 - Dated:- 8-9-2017 - Shri J. Sudhakar Reddy, Accountant Member And Shri S.S.Viswanethra Ravi, Judicial Member By Appellant : Shri U. Dasgupta, Advocate By Respondent : Shri D.C. Mondal, Addl. CIT-DR ORDER Per J. Sudhakar Reddy, Accountant Member:- This is an appeal filed by the assessee directed against the order of Commissioner of Income Tax (Appeals), Asansol dated 14.05.2015for the assessment year 2010-11on the following grou .....

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der passed u/s 143(3) is not legal and the same may please be quashed. 3. For that the Ld. CIT(A) was not justified in refusing to give cognizance to the written arguments filed by the appellant in course of hearing, and the case selected and approved by the CIT, in contravention of the CBDT instruction is void, and may please be quashed. 4. For that the appellant craves leave to add, alter , amend an further grounds of appeal before or at the time of hearing. 2. The argument of the assessee in .....

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Taxes for picking of case of tax scrutiny for Assessment Year 2010-11. Certain cases have been relied upon and we would deal with them as and when required in the later part of the order. 3. Ld. Departmental Represented, on the other hand, relied upon the order of Ld. CIT and submitted that the guidelines in question for selecting cases for scrutiny are Internal Administrative s instruction for the purpose of smooth functioning of the Department and these guidelines cannot be read and interpret .....

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fficer. Approval was denied in one case only. The assessee has at page 5 of its paper book enclosed a photo copy of reasons recorded by the Assessing Officer in his proposal for selection of the assessee s case for scrutiny for the AY 2010-11. This reads as follows:- net profit appears to be low which needs verification with regard to the expenses claimed by the assessee insured loan of ₹79,07,960 and sundry creditors for ₹3,255/- are to be verified. In our view, no fault can be foun .....

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ses for Scrutiny During 2010-11 1. Selection of cases for scrutiny during the financial year 2010-11 will be done primarily through CASS this year. Manual Selection for scrutiny this year will be limited only to a few cases listed below. 2. List of cases selected during each month in accordance with selection criteria mentioned below shall be submitted y the Assessing Officers to their respective Range heads by the 15th of the following month and also displayed on the notice Board of their offic .....

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on in an earlier assessment year in excess of ₹ 10 lacs on a substantial and recurring question of law or fact which is confirmed in appeal or is pending before on appellate authority. c) Cases involving addition in an earlier assessment year on the issue of transfer pricing in excess of ₹ 10 lakh or more. d) Assessment in survey cases for the financial year in which survey was carried out. This criteria will not apply if all of the following conditions are fulfilled: i. There are no .....

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reason and obtaining approval of the CCIT/DGIT. The cases under this category should be selected if, there are compelling reasons and the case selected through CASS. These cases should be watched by CCIT/CIT in respect of the quality of assessment. These guidelines authorize the Assessing Officer to select any return for scrutiny after recording the reasons and obtaining approval of the CCIT/CIT. The case under the category should be selected if, they are compelling the reasons and the case sel .....

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ved by the Ld. CIT. 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. Section 151(1) and 151(2) of the Act require the Commissioner of Income Tax to record satisfaction, as compared to, mer .....

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