Validity of Selection of case for scrutiny assessment-Selection contrary to CBDT’s instructions

January, 30th 2008 Validity of Selection of case for scrutiny assessment – Selection contrary to CBDT’s instructions The assessee’s case was selected for scrutiny assessement contrary to the instructions of the CBDT in Circular No. 1917 dated 3 June 1994. The Tribunal was right in setting aside the assessement since the said circular was binding on the AO. High Court of Delhi CIT vs Best Plastics (P) Ltd. I. T. A. No. 951 of 2005 T.S. Thakur and J.M. Malik, JJ 5 April 2006 J.R. Goel for the Appellant Manu K. Giri with K. Sampath for the Respondent JUDGMENT ...