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

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....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....