https://www.taxtmi.com/highlights?id=67773 Selection of cases for scrutiny - Addition u/s 68 or 69A - it shall be worthy to note that, for the impugned year the appellant has made no investment in her individual capacity so has to trigger any basis for scrutiny assessment on the prescribed criteria of investment, thus the very basis of initiation of scrutiny in the appellant’s case fails, consequently the impugned assessment stand with no legs in the eyes of law - AT en-us Wed, 18 Jan 2023 12:12:44 +0530 Wed, 18 Jan 2023 12:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67773 Selection of cases for scrutiny - Addition u/s 68 or 69A - it shall be worthy to note that, for the impugned year the appellant has made no investment in her individual capacity so has to trigger any basis for scrutiny assessment on the prescribed criteria of investment, thus the very basis of initiation of scrutiny in the appellant’s case fails, consequently the impugned assessment stand with no legs in the eyes of law - AT Highlights Income Tax Wed, 18 Jan 2023 12:12:44 +0530 https://www.taxtmi.com/highlights?id=67773