2025 (7) TMI 1375

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....essee was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). The statutory notices including other notices and questionaries were issued and served upon the assessee. The assessee is a cloth trader and also doing some job work. The notice u/s 143(2) of the Act was issued by ITO Ward 34(2), Kolkata, whereas the same should have been issued by the ACIT, Circle 34, Kolkata. The ld. AO (ACIT Circle-34 Kolkata) after issuing notice u/s 142(1) of the Act along with questionnaire called for the information/ details from the assessee which were duly furnished and examined by the ld. Assessing Officer The ld. AO finally after considering the submissions and evidences furnished by the assessee made the addition of Rs. 31,44,400/- u/s 68 of the Act in respect of unexplained cash credit in the books of the assessee. 04. In the appellate proceedings, the ld. CIT (A) affirmed the order of the ld. Assessing Officer. 05. After hearing the rival contentions and perusing the materials available on record, we find that in this case the notice u/s 143(2) of the Act dated 10.08.2018, a copy of which is available at page no. 36 of the Paper Book, specifies only computer aid....

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....;ा दिनांक 30/10/2017 को दाखिल की गई आयकर विवरणीको संवीक्षा के लिए चुना गया है। This is for your kind information that the return of income filed by you for assessment year 2017-18 vide ack, no. 269322761301017 on 30/10/2017 has been selected for Scrutiny. 2. इस संबंध में, आपको दिनीक 16/11/2018 को 01:00 PM तक साक्ष्य प्रस्तुत करने अथवा साक्ष्य प्रस्तुत कराने का अवसर प्रदान किय....

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....onically through your E-filing account in incometaxindiaefiling.gov.in. Subsequent assessment proceedings shall also be conducted electronically through the 'E-Proceeding' facility of Income-tax Department. A brief note on 'E- Proceeding' is enclosed for your kind reference. 4. निर्धारण कार्यवाही के दौरान, यदि आवश्यक होगा तो सूचना / दस्तावेज हेतु विशेष प्रश्नावली (यों) या अधियाचना (याँ) को बाद में जारी किया जाएगा। 4. In course of assessment proceedings, if required, specific questionnaire(s) or requisition(....

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....red as invalid. Hon'ble Apex Court in case of UCO Bank (supra) held that the circular issued by CBDT in exercise of its statutory powers u/s 119 of the Act, are binding on the authorities. The Hon'ble Apex court held as under:- "The Central Board of Direct Taxes under section 119 of the Income-tax Act, 1961, has power, inter alia, to tone down the rigour of the law and ensure a fair enforcement of its provisions, by issuing circulars in exercise of its statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management of the work of assessment and in public interest. It is a beneficial power given to the Board for proper administration of fiscal law so that undue hardship may not be caused to the assessee and the fiscal laws may be correctly applied. Hard cases Which can be properly categorized as belonging to a class, can thus be given the benefit of relaxation of law by Issuing circulars binding on the taxing authorities. In ....