CIT cannot interfere with discretion exercised by AO without any Plausible Reason 

Brief of the Case

ITAT Ahmedabad held In the case of Shri Isharbhai Chotabhai Patel Vs. CIT  that ld. Commissioner not justified in interfering in the discretion exercised by the AO without any plausible reason. The estimated opinion formed by the AO can only be interfered, if it is established on record that such an opinion was formed by the AO on misinterpretation or misconstruction of facts or based on extraneous reasons.

Facts of the Case<

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