Scrutiny assessment u/s 143(3) - the process of selection for ...

Case Laws Income Tax

August 3, 2023

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

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Scrutiny assessment u/s 143(3) - the process of selection for ...

Case Laws Income Tax

August 3, 2023

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