https://www.taxtmi.com/article/detailed?id=1156 Where selection for scrutiny is on the basis of CASS/AIR data, the assessing officer's inquiry and any variations should be restricted to items identified in AIR; additions or disallowances founded on unrelated estimates or generalized enquiries may be challenged as beyond the scope of scrutiny and without jurisdiction. Taxpayers should file timely appeals with written submissions and supporting documents so appeals can be decided on the record, and should deploy evidence of prior estimated disallowances, ledger allocations to drawings or family members, and natural justice failings to contest arbitrary adjustments. Directions for correct refund interest may also be sought. en-us Sat, 26 Feb 2011 12:24:55 +0530 Fri, 22 Aug 2025 23:12:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1156 Where selection for scrutiny is on the basis of CASS/AIR data, the assessing officer's inquiry and any variations should be restricted to items identified in AIR; additions or disallowances founded on unrelated estimates or generalized enquiries may be challenged as beyond the scope of scrutiny and without jurisdiction. Taxpayers should file timely appeals with written submissions and supporting documents so appeals can be decided on the record, and should deploy evidence of prior estimated disallowances, ledger allocations to drawings or family members, and natural justice failings to contest arbitrary adjustments. Directions for correct refund interest may also be sought. Articles Income Tax Sat, 26 Feb 2011 12:24:55 +0530 https://www.taxtmi.com/article/detailed?id=1156