https://www.taxtmi.com/caselaws?id=347824 The Tribunal upheld the validity of the assessment order passed under section 143(3) for AY 2010-11, ruling that it complied with Board instructions. It found the manual selection for scrutiny to be lawful, as the reasons recorded were deemed valid and in line with income tax scrutiny guidelines. Despite the appellant's objections, the Tribunal affirmed that the refusal to consider written arguments did not impact the legality of the process. Consequently, the appeal was dismissed, and the original assessment order stood. en-us Fri, 08 Sep 2017 00:00:00 +0530 Mon, 11 Sep 2017 22:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347824 The Tribunal upheld the validity of the assessment order passed under section 143(3) for AY 2010-11, ruling that it complied with Board instructions. It found the manual selection for scrutiny to be lawful, as the reasons recorded were deemed valid and in line with income tax scrutiny guidelines. Despite the appellant's objections, the Tribunal affirmed that the refusal to consider written arguments did not impact the legality of the process. Consequently, the appeal was dismissed, and the original assessment order stood. Case-Laws Income Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347824