https://www.taxtmi.com/caselaws?id=771446 The HC examined the validity of an income tax return scrutiny for AY 2016-17. The court found the selection invalid due to lack of prior administrative approval as mandated by CBDT Instruction No. 5/2017. Despite Revenue's arguments, the HC upheld the ITAT's decision, ruling that procedural non-compliance renders the assessment proceedings unsustainable. The assessment order was set aside, emphasizing strict adherence to prescribed scrutiny selection guidelines. en-us Wed, 14 May 2025 00:00:00 +0530 Tue, 28 Apr 2026 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771446 The HC examined the validity of an income tax return scrutiny for AY 2016-17. The court found the selection invalid due to lack of prior administrative approval as mandated by CBDT Instruction No. 5/2017. Despite Revenue's arguments, the HC upheld the ITAT's decision, ruling that procedural non-compliance renders the assessment proceedings unsustainable. The assessment order was set aside, emphasizing strict adherence to prescribed scrutiny selection guidelines. Case-Laws Income Tax Wed, 14 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771446