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TMI Blog2017 (9) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... ied under the statute in Section 151(1) of the Act When the CIT is satisfied with the reasons given by the AO, he in not once again give separate reasons or repeat the reasons recorded by the AO and then give his approval for the same.Therefore we reject these grounds of the assessee and hold that selection of assessee’s case for scrutiny is in accordance with law. - Decided against assessee. - ITA No. 906/Kol /2015 - - - Dated:- 8-9-2017 - Shri J. Sudhakar Reddy, Accountant Member And Shri S.S.Viswanethra Ravi, Judicial Member By Appellant : Shri U. Dasgupta, Advocate By Respondent : Shri D.C. Mondal, Addl. CIT-DR ORDER Per J. Sudhakar Reddy, Accountant Member:- This is an appeal filed by the assessee directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bstance of the case is that Ld. CIT has granted approval without application of mind and in contravention of the guidelines laid down by the Central Board of Direct Taxes for picking of case of tax scrutiny for Assessment Year 2010-11. Certain cases have been relied upon and we would deal with them as and when required in the later part of the order. 3. Ld. Departmental Represented, on the other hand, relied upon the order of Ld. CIT and submitted that the guidelines in question for selecting cases for scrutiny are Internal Administrative s instruction for the purpose of smooth functioning of the Department and these guidelines cannot be read and interpreted as if it is the Income Tax Act or Rules. He prayed that order of Ld. CIT be uphe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crutiny during the financial year 2010-11 will be done primarily through CASS this year. Manual Selection for scrutiny this year will be limited only to a few cases listed below. 2. List of cases selected during each month in accordance with selection criteria mentioned below shall be submitted y the Assessing Officers to their respective Range heads by the 15th of the following month and also displayed on the notice Board of their offices. 3. These guidelines are meant only for the use of offices of thee Income Tax Department. These are not to be disclosed even if a request is made under Right to Information Act. In view of the decision of the Central Information Commission in the case of Shri Kamal Vs Director (ITA-II) CBDT (o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment. These guidelines authorize the Assessing Officer to select any return for scrutiny after recording the reasons and obtaining approval of the CCIT/CIT. The case under the category should be selected if, they are compelling the reasons and the case selected through CASS. These cases should be watched by CCIT / CIT in respect of the quality of assessment. In our view, the requirements of the guidelines have been met by the AO in this case. The term compelling reasons is a relative term and has to be viewed from the point of view of the AO. 6. Coming to the approval granted by Ld. CIT, the application of mind is evident from the fact that the proposal of the Assessing Officer to select the case of Suparna Bose at Sl. No. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the case of ITO vs. M/s Direct Sales (P) Ltd. in ITA No.3545/Del/2010 dated 25.02.2015 for the A.Y. 2002-03, the issue that was considered was satisfaction to be recorded u/s 151 of the Act and not mere grant of approval. Similarly, the Hon'ble Delhi High Court in the case of United Electrical Co. (P) Ltd. vs. CIT Ors. 258 ITR 317 (Del) was considering the powers vested with Commissioner u/s. 151 of the Act. These case law cannot be applied to the issue on hand. 9. In view of above discussion, we reject these grounds of the assessee and hold that selection of assessee s case for scrutiny is in accordance with law. 10. As already mentioned, no other ground has been argued before us by the Ld. AR. 10. In the result, assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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