No formation of opinion by AO if no scrutiny assessment made earlier

ITAT DELHI BENCH ‘B’ Delhi Industries & Enterprises Versus Assistant Commissioner of Income-tax, Circle 30(1), New Delhi IT Appeal Nos. 1464, 1465, 1534, 1535 & 2303 (Delhi) of 2010 [ASSESSMENT YEARS 2002-03 TO 2005-06] OCTOBER  31, 2011 ORDER Rajpal Yadav, Judicial Member In this Bunch of five appeals, four are directed at the instance of assessee against the separate orders of Learned CIT(Appeals) dated 29.1.2010, 29.1.2010, 12.3.2010, 15.3.2010 passed in assessment years 2002-03 to 2005-06 respectively, whereas in assessment year 2005-06, revenue is in ...