This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Validity of addition on issue which was not the basis for selection of case under CASS
Case Law Details
- Case Name
- Ganadhiraj Mazoor Sahakari Sanstha Ltd. Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Ganadhiraj Mazoor Sahakari Sanstha Ltd. Vs ITO (ITAT Pune)
On the perusal of record, the issue which arises for adjudication is whether in the present case where the case was selected for scrutiny through Computer Aided Scrutiny Selection (CASS) for the reason, i.e. “low profit before interest and taxes” shown, can the Assessing Officer enlarge the scope of scrutiny and go into the eligibility of claim under section 80P of the Act. The perusal of the assessment order reflects that the case was selected for compulsory scrutiny through the CASS for the limited purpose of ver...
