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

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