https://www.taxtmi.com/caselaws?id=202323 HC held that CBDT Instruction No. 9/2004, issued under section 119, is binding on tax authorities and does not override section 143(2) but relaxes its rigour by prescribing that selection of cases for scrutiny must be completed within three months of filing the return. Since the assessee's return was filed on 29.10.2004, within the financial year 2004-05 expressly covered by the instruction, scrutiny selection beyond three months was invalid. The substantial question of law was answered in favour of the assessee, and the Revenue's appeal was dismissed. en-us Thu, 21 Oct 2010 00:00:00 +0530 Fri, 21 Nov 2025 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202323 HC held that CBDT Instruction No. 9/2004, issued under section 119, is binding on tax authorities and does not override section 143(2) but relaxes its rigour by prescribing that selection of cases for scrutiny must be completed within three months of filing the return. Since the assessee's return was filed on 29.10.2004, within the financial year 2004-05 expressly covered by the instruction, scrutiny selection beyond three months was invalid. The substantial question of law was answered in favour of the assessee, and the Revenue's appeal was dismissed. Case-Laws Income Tax Thu, 21 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202323