https://www.taxtmi.com/caselaws?id=179109 The Court upheld the validity of the assessment order and notice issued under Section 266(3) of the Income Tax Act, 1961, based on the application of the CASS methodology for scrutiny. The petitions challenging the order of assessment were dismissed, with liberty to pursue appellate remedies, as the Court found no violation of the Act or abdication of statutory discretion by the respondent in taking up the petitioner's case for scrutiny. The dismissal was also due to the lack of independent grounds challenging the invocation of power under Section 266(3) of the Act. en-us Fri, 29 Jun 2012 00:00:00 +0530 Mon, 11 Apr 2016 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179109 The Court upheld the validity of the assessment order and notice issued under Section 266(3) of the Income Tax Act, 1961, based on the application of the CASS methodology for scrutiny. The petitions challenging the order of assessment were dismissed, with liberty to pursue appellate remedies, as the Court found no violation of the Act or abdication of statutory discretion by the respondent in taking up the petitioner's case for scrutiny. The dismissal was also due to the lack of independent grounds challenging the invocation of power under Section 266(3) of the Act. Case-Laws Income Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179109