2024 (12) TMI 1485

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....: Mr. D.V. Pathy, Advocate. For the Respondent/s : Mrs. Archana Sinha, Sr. SC, Income Tax. ORAL JUDGMENT (PER: HONOURABLE THE CHIEF JUSTICE) The petitioner, a government company is before this Court, challenging Annexure-P/7 series of assessment orders; when there is statutory appellate remedy provided under the Income Tax Act, 1961. The contention raised by the petitioner is that no scrut....

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....y and it does not preclude random selection for scrutiny by the Assessing Officers. The categories coming under the guidelines are those which are to be taken up mandatorily for scrutiny and this does not create any restriction of any other category being taken up for scrutiny. 3. The next contention is one of violation of principles of natural justice, insofar as no hearing having been granted t....