Income Tax Act Section 143(3): Assessing Officer Must Follow CBDT Guidelines for Case Selection with No Personal Discretion.

Income Tax Act Section 143(3): Assessing Officer Must Follow CBDT Guidelines for Case Selection with No Personal Discretion. https://www.taxtmi.com/highlights?id=71279 Scrutiny assessment u/s 143(3) - the process of selection for scrutiny does not contemplate any discretion in the Assessing Officer. He is bound to follow the CBDT guidelines issued for the purpose of selection of the cases for scrutiny. - There is no violation in the procedure - AT en-us Thu, 03 Aug 2023 07:54:32 +0530 Thu, 03 Aug 2023 07:54:32 +0530 TaxTMI RSS Generator Income Tax Act Section 143(3): Assessing Officer Must Follow CBDT Guidelines for Case Selection with No Personal Discretion. https://www.taxtmi.com/highlights?id=71279 Scrutiny assessment u/s 143(3) - the process of selection for scrutiny does not contemplate any discretion in the Assessing Officer. He is bound to follow the CBDT guidelines issued for the purpose of selection of the cases for scrutiny. - There is no violation in the procedure - AT Highlights Income Tax Thu, 03 Aug 2023 07:54:32 +0530 https://www.taxtmi.com/highlights?id=71279