https://www.taxtmi.com/caselaws?id=306179 The Appellate Tribunal ITAT Pune ruled in favor of the appellant in twin appeals for AY 2014-15, finding the assessment invalid due to non-compliance with CBDT Circular No. 20 of 2015. The tribunal emphasized the necessity of converting assessments from "limited" to "complete" scrutiny, following precedents like All Cargo Global Logistics Ltd. vs. DCIT. The impugned assessment was quashed for exceeding the prescribed scrutiny scope without due process. The appellant succeeded in both the quantum and penalty appeals, highlighting the importance of procedural compliance and legal validity in tax assessments. en-us Wed, 24 Aug 2022 00:00:00 +0530 Sun, 15 Jan 2023 14:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306179 The Appellate Tribunal ITAT Pune ruled in favor of the appellant in twin appeals for AY 2014-15, finding the assessment invalid due to non-compliance with CBDT Circular No. 20 of 2015. The tribunal emphasized the necessity of converting assessments from "limited" to "complete" scrutiny, following precedents like All Cargo Global Logistics Ltd. vs. DCIT. The impugned assessment was quashed for exceeding the prescribed scrutiny scope without due process. The appellant succeeded in both the quantum and penalty appeals, highlighting the importance of procedural compliance and legal validity in tax assessments. Case-Laws Income Tax Wed, 24 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306179