https://www.taxtmi.com/caselaws?id=763905 The Patna HC dismissed the writ petition filed by a government company challenging assessment orders under the Income Tax Act, 1961. The court held that the guidelines cited by the petitioner pertain only to compulsory case selection and do not limit random scrutiny by Assessing Officers. Additionally, the court found no breach of natural justice, as the petitioner failed to request a personal hearing. The court concluded that there was no justification for invoking Article 226 and advised the petitioner to pursue an appeal, considering exceptions like limitation. en-us Tue, 03 Sep 2024 00:00:00 +0530 Tue, 31 Dec 2024 08:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763905 The Patna HC dismissed the writ petition filed by a government company challenging assessment orders under the Income Tax Act, 1961. The court held that the guidelines cited by the petitioner pertain only to compulsory case selection and do not limit random scrutiny by Assessing Officers. Additionally, the court found no breach of natural justice, as the petitioner failed to request a personal hearing. The court concluded that there was no justification for invoking Article 226 and advised the petitioner to pursue an appeal, considering exceptions like limitation. Case-Laws Income Tax Tue, 03 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763905