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“computer assisted scrutiny selection”

Assessment ProceduresSection 143(3)Section 143(3)128 judgments

Judgments citing computer assisted scrutiny selection

Barendra Nath Dey, Kolkata vs. A.C.I.T.(OSD), Ward - 53(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1552/KOL/2024[2015-2016]Status: DisposedITAT Kolkata17 Mar 2025AY 2015-2016

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Barendra Nath Dey Acit (Osd), Ward 53-1 C/O Subash Agarwal & 169 A.J.C. Bose Road, Associates, Bamboo Villa, 2Nd Floor, Siddha Gibson, 1, Gibson Lane Vs. Suite 213, 2Nd Floor, Kolkata-700014 Kolkata-700069 West Bengal West Bengal (Appellant) (Respondent) Pan No. Adepd9685K Assessee By : Shri Siddharth Agarwal, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 13.03.2025 Date Of Pronouncement : 17.03.2025

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Raja Sengupta, DR
Section 131Section 143(3)Section 54B

assessee filed the return of income on 07.09.2015, declaring total income of ₹11,88,110/-. The case of the assessee was selected through Computer Assisted Scrutiny Selection Barendra Nath Dey; A.Y. 2015-16 (CASS) and statutory notices were duly served upon the assessee along with questionnaire. The case

Ravilochanah Mercantile Private Limited, Kolkata vs. ITO, Ward 4(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 800/KOL/2017[2012-13]Status: DisposedITAT Kolkata12 Mar 2025AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ravilochanah Mercantile Pvt. Ltd. Ito Wad 4(1) C/O S.N. Ghosh & Associates, Aaykar Bhavan, Advocates, 2 Garstin Place Sagar Vs. Mansion, 2Nd Floor, Suite No.S 202 & Kolkata-700069 203, Off Hare Street, Kolkata-700001 (Appellant) (Respondent) Pan No. Aafcr444P Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Sailen Samadder, Dr Date Of Hearing: 07.03.2025 Date Of Pronouncement : 12.03.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Sailen Samadder, DR
Section 131Section 143(3)Section 68

brief are that the assessee filed the return of income on 08.09.2012, declaring total income at ₹427, which were selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) for the reason of large share premium received by the assessee. Accordingly, the statutory notices along with questionnaire was issued. The Ravilochanah

Tapas Kumar Das, Kolkata vs. I.T.O., Ward - 50(5), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1660/KOL/2024[2017-2018]Status: DisposedITAT Kolkata11 Mar 2025AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward-50(5),Kolkata Income Tax Office, Tapas Kumar Das Uttarapan Complex, 18,18, Ambika Mukherjee Road, Manicktla Civic Centre, Kolkata-700013, Vs. West Bengal Ultandanga, Kolkata-700054 West Bengal (Appellant) (Respondent) Pan No. Bmppd1220D Assessee By : Shri S.K. Tulsiyan, Ar Revenue By : Shri Subhro Das, Dr Date Of Hearing: 13.02.2025 Date Of Pronouncement : 11.03.2025

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Subhro Das, DR
Section 143Section 143(2)Section 144Section 69A

that the assessee filed the return of income on 30.10.2017, declaring total income of ₹3,75,780/-, which was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). Thereafter the notice u/s 143(2) and 142(1) of the Act were issued along with the questionnaire which were duly served

Kuber Metpack P. Ltd (Formerly Known As Kelvin Metpack P.Ltd), Delhi vs. ACIT, Central Circle-30, New Delhi

In the result, the appeal of the assessee is allowed for

ITA 1409/DEL/2022[2015-16]Status: DisposedITAT Delhi06 Mar 2025AY 2015-16

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwal

Section 115BSection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 68

company is engaged in the business of real estate activities. The case of the assessee was selected for complete scrutiny through Computer Assisted Scrutiny Selection. Accordingly, notice u/s 143(2) and u/s 142(1) of the Act, were issued with questionnaire. The assessee filed their submission but not reply

M/S. Lahoti India Ltd, Kolkata vs. I.T.O WD - 6(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1001/KOL/2013[2009-10]Status: DisposedITAT Kolkata25 Feb 2025AY 2009-10

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito Ward 6(2), M/S Lahoti India Ltd. Aaykar Bhavan, P-7, Diamond Prestige, Unit No.611, 6Th Floor, 41, A.J.C. Bose Road, Chowringhee Square, Vs. Kolkata-700017, West Bengal Kolkata-700069, West Bengal (Respondent) (Appellant) Pan No. Aabcl0391B Assessee By : Shri Ankit Jalan, Ar Revenue By : Shri Kallol Mistry, Dr Date Of Hearing: 13.01.2025 Date Of Pronouncement : 25.02.2025

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Kallol Mistry, DR
Section 143(1)

processed u/s 143(1) of the Act, accepting the return of income. Thereafter, the case of the assessee was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS) and statutory notices were duly issued and served upon the assessee. Pertinent to note that during the year the assessee company earned

Awas Devcon Pvt. Ltd., Howrah vs. ITO, Ward-14(4), Kolkata.

In the result, both the appeals of the assessee are allowed

ITA 1217/KOL/2023[2015-16]Status: DisposedITAT Kolkata24 Feb 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Arun Kanti Dutta, DR
Section 131Section 143(1)Section 143(3)Section 40A(3)

account with Federal Bank Ltd. during the period between 09.11.2016 to 31.12.2016. Accordingly, the case of the assessee was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). The statutory notice u/s 143(2) of the Act was issued on 24.09.2018 and served upon the assessee but there

Awas Devcon Pvt. Ltd., Howrah vs. ITO, Ward-13(1), Kolkata.

In the result, both the appeals of the assessee are allowed

ITA 1216/KOL/2023[2017-18]Status: DisposedITAT Kolkata24 Feb 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Arun Kanti Dutta, DR
Section 131Section 143(1)Section 143(3)Section 40A(3)

account with Federal Bank Ltd. during the period between 09.11.2016 to 31.12.2016. Accordingly, the case of the assessee was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). The statutory notice u/s 143(2) of the Act was issued on 24.09.2018 and served upon the assessee but there

DCIT, Middletonton Row vs. Bishnupur Public Education Institute, Bishnupur

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1021/KOL/2023[2016-17]Status: DisposedITAT Kolkata24 Feb 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Bishnupur Public Education Institute Dcit 10B, Middleton Row, 5 Th Floor, Gopeswarpalli, Bishnupur, Vs. Kolkata-700071, West Bengal Bankura-722122, West Bengal (Appellant) (Respondent) Pan No. Aabtb4176D Assessee By : S/Shri S.M. Surana & Sunil Surana & Dipak Kumar, Ars Revenue By : Shri Subhendu Datta, Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement : 24.02.2025

For Appellant: S/Shri S.M. Surana &For Respondent: Shri Subhendu Datta, DR
Section 11Section 11(2)Section 12ASection 13(9)Section 139Section 139(1)Section 139(4)

declaring total income at ₹ Nil. The case of the assessee was selected Bishnupur Public Education Institute; A.Y. 2016-17 for scrutiny under Computer Assisted Scrutiny Selection (CASS) and statutory notices along with questionnaire were duly issued and served upon the assessee. The assessee is registered

M/S. Himangshu Mahato Vanijaya Pvt. Ltd., Dhanbad vs. PCIT, Dhanbad

ITA 64/RAN/2024[2018-19]Status: DisposedITAT Ranchi20 Feb 2025AY 2018-19

Bench: Shri Partha Sarathi Chaudhury & Shri Ratnesh Nandan Sahay

Section 143(3)Section 147Section 148Section 252(3)Section 263

case learned PCIT should appreciate that the learned. Assessing Officer has asked the question on the grounds of selection of case in Computer Assisted Scrutiny Selection (CASS). 2.5 For that in the facts and circumstances of the case there was no such direction in the selection regarding trade payable shown

Deputy Commissioner of Income Tax, Kolkata vs. Dollar Holding Pvt. Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 1729/KOL/2024[2017-18]Status: DisposedITAT Kolkata11 Feb 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan, ARFor Respondent: Shri Abhijit Kundu, DR
Section 14ASection 68Section 69C

that the assessee filed the return of income on 29.09.2015, declaring total loss of ₹10,22,220/-, which was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). The statutory notices along with questionnaires were duly issued and served upon the assessee. The assessee filed the revised return of income

Deputy Commissoenr of Income Tax, Kolkata vs. Dollar Holding Pvt. Ltd., Kolkata

In the result, both the appeals of the Revenue are dismissed

ITA 1728/KOL/2024[2015-16]Status: DisposedITAT Kolkata11 Feb 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan, ARFor Respondent: Shri Abhijit Kundu, DR
Section 14ASection 68Section 69C

that the assessee filed the return of income on 29.09.2015, declaring total loss of ₹10,22,220/-, which was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). The statutory notices along with questionnaires were duly issued and served upon the assessee. The assessee filed the revised return of income

Sri Ram Constructions, Patna vs. ITO, Ward- 6 (5), Patna

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 353/PAT/2024[2015-16]Status: DisposedITAT Patna28 Jan 2025AY 2015-16

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 144Section 145(3)Section 250Section 43C

Assessment year 2015-16 On 15.12.2015. showing total Income of Rupees 35790/-. The case was selected for Limited scrutiny through CASS [Computer assisted scrutiny selection). Accordingly statutory notices of the department U/S 143(2) and 142(1) of the Income Tax Act 1961 was issued and served upon the assessee

Mundukhola Baksagarh Skus Ltd., Hoogly vs. ITO, Ward-24, Hooghly

In the result, appeal of assessee is allowed and that of revenue is dismissed

ITA 879/KOL/2024[2017-18]Status: DisposedITAT Kolkata15 Jan 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward-24 Mundukhola Baksagarh Skus Ltd. Aaykar Bhavan, G.T. Road, Baksararh, Panchpara, Hoogly, Khadinamore, Chinsurah, Vs. West Bengal-712501 Hooghly, West Benga 712101 (Appellant) (Respondent) Pan No. Aabam7385E Assessee By : Shri Saumitra Choudhury, Ar Revenue By : Shri Sailen Samadder, Dr Date Of Hearing: 17.12.2024 Date Of Pronouncement : 15.01.2025

For Appellant: Shri Saumitra Choudhury, ARFor Respondent: Shri Sailen Samadder, DR
Section 115BSection 69ASection 80P

income as Nil, after claiming the deduction u/s 80P of ₹19,97,385/-. The case of the assessee was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) and statutory notices were duly served upon the assessee along with the questionnaire and were also replied by the assessee by furnishing

Chanchal Mitra, Siliguri, Darjeeling vs. A.O., Ward 1.1, Siliguri

In the result, the appeal of the assessee is allowed

ITA 2185/KOL/2024[2022-2023]Status: DisposedITAT Kolkata15 Jan 2025AY 2022-2023

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri S.K. Tulsiyan, ARFor Respondent: Shri Gautam Patra, DR
Section 143(3)Section 144B

assessee filed his return of income on 29.09.222, declaring total income at ₹29,84710/-. The case of the assessee was selected under Computer Assisted Scrutiny Selection (CASS), on account of no income from TCS receipts (liquor). The facts in brief are that the assessee is engaged in the business

Narmada Inn, Beside Shubh Motors, Katra vs. Income Tax Officer, Mandla Ward, Mandla

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 135/JAB/2023[2017-18]Status: HeardITAT Jabalpur08 Jan 2025AY 2017-18

Bench: Shri Kul Bharatassessment Year: 2017-18 Narmada Inn, V. Income Tax Officer, Beside Shubh Motors, Katra, Mandla Ward, Mp-481661. Mandla, Mp-481661. Pan:Aagfn9764J (Appellant) (Respondent) Appellant By: Shri H. S. Modh, Adv Respondent By: Shri Bharat Sheogankar, Sr. Cit(Dr) Date Of Hearing: 07 01 2025 Date Of Pronouncement: 08 01 2025 O R D E R

For Appellant: Shri H. S. Modh, AdvFor Respondent: Shri Bharat Sheogankar, Sr. CIT(DR)
Section 143(3)Section 24(2)

declaring total income at Rs.35,244/-, after taking deduction under Chapter VI-A at Nil. Thereafter, the case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). The Assessing Officer issued statutory notices but there was no compliance on behalf of the assessee. Therefore, the Assessing Officer passed

Siwana Agri Marketing Limited (Now Merged With Vital Connections LLP), Ahmedabad vs. Assistant Commissioner of Income Tax, Circle 4(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 1094/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad27 Nov 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1094/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Siwana Agri Marketing Ltd. The Acit बनाम/ (Now Merged With Vital Circle-4(1)(1) V/S. Connections Llp) Ahmedabad 401, Ashopalav Apartments Near Suvidha Shopping Centre Paldi Ahmedabad – 380 007 (Gujarat) "थायी लेखा सं./Pan: Aaccs 9598 J (अपीलाथ&/ Appellant) ('( यथ&/ Respondent) Assessee By : Shri Prakash D. Shah, Ar Revenue By : Shri Atul Pandey, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 25/11/2024 घोषणा की तारीख /Date Of Pronouncement: 27/11/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Prakash D. Shah, ARFor Respondent: Shri Atul Pandey, Sr.DR
Section 143(3)Section 250Section 36(1)(iii)Section 36(2)

return of income for AY 2017-18, declaring a total income of Rs.31,91,560/-. The case was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS), and notices under Sections 143(2) and 142(1) of the Act were issued. After examining the submissions and documents

Firoj Ahmad, Lucknow vs. ITO-1(4), Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 264/LKW/2024[2017-18]Status: HeardITAT Lucknow26 Nov 2024AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2017-18 Firoz Ahmad Income Tax Officer-1(4) V. B-1174, Indira Nagar, Pratyaksh Kar Bhawan, Lucknow-226016. Lucknow-226001. Pan:Adypa2072K (Appellant) (Respondent) Appellant By: None (Adj. Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 14 11 2024 Date Of Pronouncement: 26 11 2024 O R D E R

For Appellant: None (Adj. Application filed)For Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 48Section 50CSection 54

that the assessee filed his return of income on 29.03.2018 declaring total income of Rs.28,67,530/-. The case was selected through Computer Assisted Scrutiny Selection (CASS) for limited scrutiny for verifying the deduction/exemption from capital gains in respect of ‘sale of the property’ and ‘investment in the immovable property

Biswanath Hosiery Mills Ltd., Kolkata vs. ACIT, Cir. 4(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 470/KOL/2024[2017-18]Status: DisposedITAT Kolkata25 Nov 2024AY 2017-18

Bench: Shri Anikesh Banerjee & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Shri Aayush Kedia, ARFor Respondent: Shri Mahare Yogesh Prabhakar, DR
Section 10(34)Section 143(2)Section 143(3)Section 14ASection 250

declared loss of Rs.3,75,711/-. The case of the assessee was selected through Computer Assisted Scrutiny Selection (CASS) for limited scrutiny followed by validly serving notices u/s. 143(2) and 142(1) of the Act along with detailed questionnaire. Thereafter, a show cause notice dated 09.12.2019 was issued

Ramasamy HUF, Chennai vs. DCIT, Non Corp Ward 10(1), Chennai

In the result, the appeal filed by the assessee in ITA No

ITA 2403/CHNY/2024[2014-15]Status: DisposedITAT Chennai25 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.2402 & 2403/Chny/2024 (िनधा"रणवष" / Assessment Years: 2014-15 & 2014-2015) Shri Ramasamy Huf, Vs. The Deputy Commissioner Of 11, 4Th Main Road, Income Tax, Kamaraj Nagar, Non Corporate Ward 10(1) Thiruvanmiyur, Chennai. Chennai 600 041. [Pan: Aafhr 1520R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. Kathir & Ms. B. Agnus Jennifer, Advocates. ""यथ" क" ओर से /Respondent By : Ms. Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 20.11.2024 घोषणा क" तार"ख /Date Of Pronouncement : 25.11.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Mr. Kathir and Ms. B. AgnusFor Respondent: Ms. Kavitha, IRS, Addl. CIT
Section 143(1)Section 143(2)Section 143(3)

income of Rs. Nil. The Return of Income was processed u/s 143(1) of the Act. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) for the reason that "Large Increase of unsecured loans during the year and Depreciation claimed at higher rates/Higher additional depreciation claimed

Ramasamy HUF Chennai, Chennai vs. DCIT, Non Corp Ward 10(1), Chennai

In the result, the appeal filed by the assessee in ITA No

ITA 2402/CHNY/2024[2014-15]Status: DisposedITAT Chennai25 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal & Hon’Ble Shri Manu Kumar Giriआयकरअपील सं./ Ita Nos.2402 & 2403/Chny/2024 (िनधा"रणवष" / Assessment Years: 2014-15 & 2014-2015) Shri Ramasamy Huf, Vs. The Deputy Commissioner Of 11, 4Th Main Road, Income Tax, Kamaraj Nagar, Non Corporate Ward 10(1) Thiruvanmiyur, Chennai. Chennai 600 041. [Pan: Aafhr 1520R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Mr. Kathir & Ms. B. Agnus Jennifer, Advocates. ""यथ" क" ओर से /Respondent By : Ms. Kavitha, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 20.11.2024 घोषणा क" तार"ख /Date Of Pronouncement : 25.11.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Mr. Kathir and Ms. B. AgnusFor Respondent: Ms. Kavitha, IRS, Addl. CIT
Section 143(1)Section 143(2)Section 143(3)

income of Rs. Nil. The Return of Income was processed u/s 143(1) of the Act. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) for the reason that "Large Increase of unsecured loans during the year and Depreciation claimed at higher rates/Higher additional depreciation claimed