https://www.taxtmi.com/caselaws?id=4001 The court dismissed the petitioner's challenge to assessment proceedings for the assessment year 2005-06, finding no merit in their arguments regarding the selection for scrutiny and the use of information found after the previous year. The court emphasized the Assessing Officer's authority to proceed with assessment and clarified that material from a survey could be used in regular assessment under Section 143 of the Income Tax Act. The court noted the petitioner's attempts to impede the investigation and found no prejudice in the regular assessment, ultimately dismissing the petition. en-us Tue, 09 Jan 2007 00:00:00 +0530 Sat, 26 Jul 2008 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4001 The court dismissed the petitioner's challenge to assessment proceedings for the assessment year 2005-06, finding no merit in their arguments regarding the selection for scrutiny and the use of information found after the previous year. The court emphasized the Assessing Officer's authority to proceed with assessment and clarified that material from a survey could be used in regular assessment under Section 143 of the Income Tax Act. The court noted the petitioner's attempts to impede the investigation and found no prejudice in the regular assessment, ultimately dismissing the petition. Case-Laws Income Tax Tue, 09 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4001