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2014 (3) TMI 1211

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..... cts and in the circumstances of the case, Hon'ble ITAT New Delhi was right in law in quashing the notice as well as assessment made in the case of the assessee by holding that instructions issued by CBDT for selection of cases for scrutiny for the financial year 2007-08 are not shown to have been satisfied for assumption of jurisdiction whereas the case of assessee was rightly picked up for sc .....

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..... misinterpreting the said instructions wrongly held that the instructions issued by CBDT are not shown to have been satisfied for assumption of jurisdiction? iii)Whether Hon'ble ITAT New Delhi was right in law in quashing the notice as well as assessment made in the case of assessee without adjudicating upon the issues raised by the Revenue as well as the assessee by way of appeals filed bef .....

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..... nstructions issued by CBDT for selection of cases for scrutiny for the financial year 2007-08 are not shown to have been satisfied for assumption of jurisdiction whereas the case of assessee was rightly picked up for scrutiny as per guidelines contained in CBDT instruction for selection of cases for scrutiny? ii)Whether Hon'ble ITAT New Delhi was right in law in quashing the notice as well .....

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