TMI Blog2019 (2) TMI 1748X X X X Extracts X X X X X X X X Extracts X X X X ..... . The order of the ld. CIT(A) is accordingly set aside. 17. Since we have quashed the assessment order, we do not find it necessary to dwell into the merits of the case. - ITA No. 144/DEL/2019 - - - Dated:- 28-2-2019 - SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER For the Appellant : Shri Kapil Goel, Adv For the Respondent : Ms. Ashima Neb, Sr. DR ORDER PER N. K. BILLAIYA, ACCOUNTANT MEMBER: This appeal by the assessee is preferred against the order of the ld. CIT(A) 2, New Delhi dated 20.11.2018 pertaining to A.Y 2015-16. 2. Vide ground No. 1, the assessee has challenged the validity of the assessment order framed u/s 143(3) of the Income-tax Act, 1961 [hereinafter referred to as 'the Act' for short] claiming that the return selected for scrutiny assessment for limited scrutiny on two issues and the Assessing Officer has completed assessment by making additions on other issues. Ground No. 2 is in relation to merits of the disallowances made by the Assessing Officer. 3. Since Ground No. 1 goes to the root of the matter, we will address to it first. 4. Return for the year was filed on 30.09.2015 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghtful consideration to the orders of the authorities below and have carefully perused the relevant documentary evidences brought on record in the form of Paper Book in light of Rule 18(6) of ITAT Rules. 11. Notice issued u/s 143(2) of the Act read as under: GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT OFFICE OF THE INCOME TAX OFFICER WARD 12(1)(4), MUMBAI To, CBS INTERNATIONAL PROJECTS PRIVATE LIMITED 326 MASTER MIND-1, ROYAL PALM 326 MASTER MIND- 1, ROYAL PALM , ARREY COLONY 400065 .Maharashtra India PAN: AY: Notice No : Dated: AADC 201 ITBA/AST/S/143(2)/2016-17/1000320762(1) 19/09/2016 Notice under section 143(2) of the income Tax Act, 1961 Limited Scrutiny Sir/ Madam/ M/s, This is for your kind information that the return of income for Assessment Year 2015-16 filed vide ack. no. 838399481300915 on 30/09/2015 has been selected for Scrutiny. Following issues have been identified for examination: i. Minimum Alternate Tax (MAT) liability mismatch ii. Sales Turnover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only in respect of the cases selected for scrutiny through CASS-2014. ii. Whether the said Instruction is applicable to all cases selected under CASS: The said Instruction is applicable where the case is selected for scrutiny under CASS only on the parameter(s) of AIR/CIB/26AS data. If a case has been selected under CASS for any other reason(s)/parameter(s) besides the AIR/CIB/26AS data, then the said Instruction would not apply. iii. Scope of Enquiry: Specific issue based enquiry is to be conducted only in those scrutiny cases which have been selected on the parameter(s) of AIR/CIB/26AS data. In such cases, the Assessing Officer, shall also confine the Questionnaire only to the specific issues pertaining to AIR/CIB/26AS data. Wider scrutiny in these cases can only be conducted as per the guidelines and procedures stated in Instruction No. 7/2014. iv. Reason for selection: In cases under scrutiny for verification of AIR/CIB/26AS data, the Assessing Officer has to intimate the reason for selection of case for scrutiny to the assessee concerned. 3. As far as the returns selected for scrutiny through CASS-2015 are concerned, two type of cases have been selected for scruti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the assessee in response to the show-cause notice. 5. The contents of this Instruction should be immediately brought to the notice of all concerned for strict compliance. 6. Hindi version to follow. Sd/- (Ankita Pandey) Under Secretary to Government of India 14. With Instruction 7 of 2014, the Board has made it specifically clear that the scope of enquiry should be limited to verification of the particular aspects only. It has also been directed that an approval is required from the PCIT/DIT, in writing, after being specific about the merits of the other issues for comprehensive scrutiny. 15. The said instruction reads as under: Instruction No. 7/2014 Government of India Ministry of Finance Department of Revenue (CBDT) Room No. 143E, North-Block, New-Delhi Dated the 2leitt of September, 2014 To AU Pr. Chief-Commissioners of Income-tax/Chief-Commissioners of Income-tax A All Pr. Directors-General of Income-tax/Directors-General of Income-tax Sir/Madam, Subject: - Scope of enquiry in cases selected for scrutiny during the Financial Year 2014-2015 on basis of AIR/C1B /26AS mis-match-regarding It has come to the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time-baring date. 4. In case, during the course of assessment proceedings it is found that there is potential escapement of income exceeding ₹ 10 lakhs (f non -metro charges, the monetary limit shall be ₹ 5 lakhs) on any other issue(s) apart from the AIR/CIB/26AS information based on which the case was elected under CASS requiring substantial verification, the case may be taken u for comprehensive scrutiny with the approval of the Pr. CIT/DIT concerned. However, such an approval shall be accorded by the Pr. CIT/DIT in writing after being satisfied about merits of i the issue(s) necessitating wider and detailed scrutiny in the ca e. Cases so taken up for detailed scrutiny shall be monitored by the it. CIT/Addl. CIT concerned. 5. The contents of this Instruction should be immediately brought to the notice of all concerned for strict compliance. 6. Hindi version to follow. (Rohit Garg) Deputy Secretary to the Government of India 16. A perusal of the aforesaid instruction shows that the Assessing Officer can widen the scope of scrutiny even if it is selected for scrutiny assessment under CASS. However, the condition precedent for such action of the As ..... X X X X Extracts X X X X X X X X Extracts X X X X
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