2018 (4) TMI 1720

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....Petitioner : sri. Joseph kodianthara And sri. Ramesh cherian john For The Respondent : Sri.Jose Joseph JUDGMENT Petitioner is an assessee under the Income Tax Act (the Act) on the rolls of the first respondent. The assessment of the petitioner for the year 2014-'15 has been revised by the assessing officer invoking the powers under Section 143(3) of the Act. Ext.P3 is the order of assessm....

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....oner has been filing true and correct returns of their income; that the self-assessment made by the petitioner has never been subjected to scrutiny at any point of time; that in relation to the returns filed by one of the sister concerns of the petitioner for the year 2011-'12, an officer of the department demanded bribe from the petitioner; that the matter was complained by the petitioner to the ....

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....ention of the petitioner, as noted above, is that the returns filed by them have been taken for scrutiny maliciously with a view to fasten liability on them for having lodged a complaint against an officer of the department. It is brought to the notice of this Court in several cases that the files are selected for scrutiny with the aid of computers. Further, in terms of the impugned order, the pet....