“computer assisted scrutiny selection”

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

Judgments citing computer assisted scrutiny selection

Bhupendra Shantilal Shah, Vadodara vs. The Dy.CIT, Circle-1(1)(1)(Previously ITO, Ward-1(1)(3)), Vadodara

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

ITA 733/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.733/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Bhupendra Shantilal Shah The Dy.Cit बनाम/ 1, Sudev Duplex Circle-1(1)(1) V/S. B/H. Shryash High School [Previously Ito Ward-1(1)(3)] Manjalpur Vadodara Baroda - 390 002 (Gujarat) "थायी लेखा सं./Pan: Aepps 1425 Q अपीलाथ&/ (Appellant) '( यथ&/ (Respondent) Assessee By : Shri Hemant Suthar, Ar Revenue By : Shri Surendra Kumar, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 11/11/2024 घोषणा की तारीख /Date Of Pronouncement: 12/11/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri Hemant Suthar, ARFor Respondent: Shri Surendra Kumar, Sr.DR

Section 115BSection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 68Section 69A

under Section 139(1) of the Act, declaring a total income of Rs.9,97,030/. The return was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS) guidelines based on the criteria of "Large Value Cash Deposits During Demonetization Period" and "Large Value Cash Deposits as Compared to Returned

M/S. Ritu Housing Ltd, Kolkata vs. ACIT, Cir-13(2), Kolkata

In the result, the appeal of the assessee isallowed

ITA 185/KOL/2023[2016-17]Status: HeardITAT Kolkata30 Oct 2024AY 2016-17

Bench: Shri Rajesh Kumar, Accountant Member Shri Sonjoy Sarma (Judicial Member)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 32Section 43(6)

return was processed u/s 143(1) of the Act. Subsequently, the case was selected for limited scrutiny under the Computer Assisted Scrutiny Selection (CASS) mechanism, followed by notice issued u/s 143(2) and u/s 142(1) of the Act seeking specific information regarding certain transaction and claims made

Kshetrapal Gold Pvt.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-2(1)(2), Ahmedabad

The appeal of the assessee is allowed

ITA 105/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad22 Oct 2024AY 2017-18

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2017-18 Kshetrapal Gold Private Limited, Vs. Income Tax Officer, Sf-1, Kush Avenue, Mandvi Ni Ward 2(1)(2), Pole, Manek Chowk, Ahmedabad, Ahmedabad Gujarat-380001 Pan : Aafck 6724 M अपीलाथ"/ (Appellant) अपीलाथ" "" यथ" "" यथ"/ (Respondent) अपीलाथ" अपीलाथ" "" "" यथ" यथ" Assessee By : Shri Mahesh Chhajed, Ar Revenue By : Shri Prateek Sharma, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 10.10.2024 घोषणा क" तारीख /Date Of Pronouncement: 22.10.2024 आदेश/O R D E R आदेश आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Assessee Against Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 20.11.2023 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2017-18. 2. The Grounds Raised By The Assessee Are As Under:- “1. The Order Passed By The Ld. Cit (A) Is Against Law, Equity & Justice. 2. The Ld. Cit(A) Has Erred In Law & On Facts In Upholding Rejection Of Books Of Accounts In Contravention To The Provisions Of Act. 3. The Ld. Cit (A) Has Erred In Law & On Facts In Upholding Addition Made By The Ld. A.O. U/S 68 Of The Act Even After Rejection Books Of Accounts.

For Appellant: Shri Mahesh Chhajed, ARFor Respondent: Shri Prateek Sharma, Sr DR

Section 115BSection 145Section 145(3)Section 250Section 68

from 8th November 2016 to 30th December 2016 of Rs.4,12,67,000/-, the case of the assessee was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). The Assessing Officer rejected the books of accounts of the assessee noting huge anomaly and differences in the financial figures of sales

Ashok Kumar Gupta, Kolkata vs. ITO, Ward - 43(1), Kolkata

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

ITA 1081/KOL/2024[2017-2018]Status: DisposedITAT Kolkata18 Oct 2024AY 2017-2018

Bench: Shri Rajpal Yadav & Shri Rakesh Mishraassessment Year: 2017-18

For Appellant: Deep Agarwal, AdvocateFor Respondent: Pradip Kumar Biswas, Addl. CIT

Section 133(6)Section 143(3)Section 250

filed on July 1, 2017, declaring a total income of Rs.3,29,000/-. Subsequently, the case underwent scrutiny assessment under Computer Assisted Scrutiny Selection (CASS). Notices under sections 143(2) and 142(1) were duly issued and served to the assessee. The assessee provided submissions, including a distributorship agreement

Ms Nipa Kashyap Patel, Mumbai vs. Assistant Commissioner of Income Tax 25(3), Mumbai

ITA 3442/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Oct 2024AY 2016-17

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Rajeev WaglayFor Respondent: Shri Ajay Singh

Section 131Section 143(3)Section 147Section 250Section 44ASection 68Section 69A

income for the Assessment Year 2016-17 on 12/10/2016 declaring ‘Nil’ income. The case of the Appellant was selected for regular scrutiny under Computer Assisted Scrutiny Selection (CASS) and assessment was completed under Section 143(3) of the Act on 28/11/2018 at ‘Nil’ income. Subsequently, information was received

Asrafkhan Kalndrkhan Pathan, Ahmedabad vs. The ACIT, Circle-1(3), Ahmedabad

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

ITA 1042/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad16 Oct 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1042/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Asrafkhan Kalndrkhan Pathan The Acit बनाम Sardar Apartment Circle-1(3), / Kanch Ni Masjid Ahmedabad V/S. Jamalpur Ahmedabad – 380 001 (Gujarat) "थायी लेखा सं./Pan: Agcpp 7537 R अपीलाथ&/ (Appellant) '( यथ&/ (Respondent) Assessee By : Shri B.R. Popat, Ar Revenue By : Shri Prateek Sharma, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 10/10/2024 घोषणा की तारीख /Date Of Pronouncement: 16/10/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri B.R. Popat, ARFor Respondent: Shri Prateek Sharma, Sr.DR

Section 142(1)Section 143(2)Section 143(3)Section 68Section 69

29/03/2018, declaring a total income of Rs.67,06,240/-. The case of the assessee was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS) for verifying the cash deposits made by the assessee during the demonetization period (i.e., 9th November 2016 to 30th December 2016). The CASS parameters highlighted

Alluum Conclave Pvt. Ltd., Kolkata vs. ITO, Ward - 5(4), Kolkata

In the result, the appeal filed by the assessee stands allowed

ITA 1042/KOL/2024[2017-2018]Status: DisposedITAT Kolkata16 Oct 2024AY 2017-2018

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

Section 142(1)Section 144Section 14A

filed by the assessee on 05.11.2007 at ‘NIL’ income. It is important to note that the case was selected for scrutiny through Computer Assisted Scrutiny Selection under limited scrutiny criteria. Again it needs to be repeated, since this fact would have some bearing on the ultimate outcome of this appeal

Rohit Jaiswal, Kolkata vs. DCIT, Cir-49(1), Kol, Kolkata

In the result, the appeal of the assessee is allowed

ITA 548/KOL/2023[2017-18]Status: DisposedITAT Kolkata16 Oct 2024AY 2017-18

Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 548/Kol/2023 Assessment Year: 2017-18 Rohit Jaiswal Dcit, Circle 49(1) Vs Aj-55, Sector-It, Salt 169, Acharya Jagadish Chandra Lake, Kolkata-700 091 Bose Rd, West Bengal Kolkata-700 014 West Bengal [Pan : Acipj7386G] अपीलार्थी/ (Appellant) प्रत्‍यर्थी/ (Respondent)

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Shri Nicholash Murmu, DR

Section 115BSection 143(3)Section 250Section 69A

declared in the e-return for A.Y. 2017-18 filed on 7th November, 2017. Case selected for scrutiny through Computer Assisted Scrutiny Selection (CASS) followed by validly serving statutory notices. The ld. AO on the basis of details available on record, noticed that during A.Y. 2017- 18, demonetization scheme

M/S. Rameshwar Enterprises, Mumbai vs. ITO -20(3)(1), Mumbai

ITA 1797/MUM/2023[2015-16]Status: DisposedITAT Mumbai09 Oct 2024AY 2015-16

Bench: MS. PADMAVATHY S, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Piyush ChajjedFor Respondent: Ms. Sanyogita Nagpal

Section 143(1)Section 143(3)Section 263Section 36(1)(iii)

which was processed under section 143(1) of the Act. Subsequently, the case of the Appellant was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). During the Assessment proceedings, the Assessing Officer noted that the Appellant is a firm engaged in the business of development and construction of building

Assistant Commissioner of Income Tax, Kolkata vs. L B Saree Emporium, Burra Bazar, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 433/KOL/2024[2018-19]Status: DisposedITAT Kolkata30 Sept 2024AY 2018-19

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm L B Saree Emporium, Asst. Commissioner Of Burra Bazar, 58, Income Tax, Sir Hariram Goenka 3 No. Government Place, Street, Burra Bazar, Vs. Kolkata-700 001, Kolkata-700 007, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aacfl4670K Assessee By : Shri Sunil Surana, Ar Revenue By : Shri Pradip Kumar Biswas, Dr Date Of Hearing: 28.08.2024 Date Of Pronouncement: 30.09.2024

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Pradip Kumar Biswas, DR

Section 133(6)Section 143(2)Section 143(3)Section 68

furnished on 30th October, 2018, declaring total income of ₹12,64,310/-. Case of the assessee selected for complete scrutiny under Computer Assisted Scrutiny Selection LB Saree Emporium; A.Y. 2018-19 (CASS) for two reasons namely (i) unsecured loans and (ii) transactions with company, whose registration has been cancelled

M/S. Shristi Infrastructure Development Corporation Ltd., Kolkata vs. D.C.I.T., Circle - 11(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1256/KOL/2024[2016-2017]Status: DisposedITAT Kolkata30 Sept 2024AY 2016-2017

Bench: Dr. Manish Borad, Am & Shri Sonjoy Sarma, Jm M/S Shristi Infrastructure Dcit, Development Corporation Circle 11(1) Ltd. Aaykar Bhavan, Plot No.X-12 & 3, Block P-7, Chowringhee Vs. Ep, Sector V Salt Lake City, Square, Kolkata700069 Kolkata-700 091 West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcp5074F Assessee By : Shri Sunil Surna, Ar Revenue By : Shri P.P. Barman, Dr Date Of Hearing: 04.09.2024 Date Of Pronouncement: 30.09.2024

For Appellant: Shri Sunil Surna, ARFor Respondent: Shri P.P. Barman, DR

Section 143(2)Section 143(3)

declared in the e-return for A.Y. 2016-17, furnished on 22nd September, 2017. The case selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) followed by serving of valid notices under Section 143(2) and 142(1) of the Act. The learned Assessing Officer during the course of assessment

The E & Nf Railway Co-Operative Bank Ltd., Kolkata vs. ACIT, Cir. 37, Kolkata

In the result, the appeal of the assessee is allowed

ITA 709/KOL/2024[2013-14]Status: DisposedITAT Kolkata27 Aug 2024AY 2013-14

Bench: Shri Sanjay Garg, Jm & Shri Dr. Manish Borad, Am The Asst. Commissioner Of Income Tax, The E&Nf Railway Co- Circle-37, Operative Bank Ltd. 3, Govt. Place (West), 34A & B, Sashi Bhusan Vs. Dey Street, Room No.13, 2Nd Floor, Kolkata-700 012 Kolkata-700 001, West Bengal (Appellant) (Respondent) Pan No. Aaaae3431A Assessee By : Shri N.C. Mondal, Ar Revenue By : Shri Bonnine Debbarma, Dr Date Of Hearing: 12.08.2024 Date Of Pronouncement: 27.08.2024

For Appellant: Shri N.C. Mondal, ARFor Respondent: Shri Bonnine Debbarma, DR

Section 143(3)Section 271(1)(c)Section 36(1)(vii)

furnished on 28th September, 2013. During the course of assessment proceedings carried out after being selected for scrutiny through Computer Assisted Scrutiny Selection (CASS), the learned Assessing Officer observed that assessee had made excess claim towards provision for bad and doubtful debts at ₹1,35,68,450/- and excess claim

DCIT, Pune vs. Seetharam Lokaya Shetty, Pune

In the result, the appeal filed by the Revenue stands partly allowed for statistical purposes

ITA 805/PUN/2024[2017-18]Status: DisposedITAT Pune20 Aug 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.805/Pun/2024 Assessment Year : 2017-18 Dcit, Circle-8, Vs. Seetaram Lokaya Shetty, Pune Plot No.G-78, G- Block, Near Thermax Chowk, Akurdi, Pune 411 035 Maharashtra Pan : Abyps7578N Appellant Respondent

For Appellant: NoneFor Respondent: Shri Arvind Desai

Section 143(2)Section 143(3)Section 68

filed on 07.11.2017 disclosing total income of Rs.47,71,200/-. The case was selected for scrutiny assessment through Computer Assisted Scrutiny Selection (CASS) for 2 verification of large cash deposited in the bank account. Statutory notices u/s.143(2)/142(1) were issued to the appellant calling upon him to explain

Lords Bluetech Company Pvt. Ltd., Kolkata vs. A.C.I.T., Circle - 8(1), Kolkata

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

ITA 1286/KOL/2024[2016-2017]Status: DisposedITAT Kolkata20 Aug 2024AY 2016-2017

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra&

Section 143(2)Section 144

assessment year under consideration by declaring total loss of ₹1,24,86,267/-. The case of the assessee was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS), followed by notice issued u/s 143(2) & 142(1) of the Income-tax Act, 1961 (the Act). However, no one appeared

Ramkrishna Cine Exhibitors, Pune vs. Pne Circle 2 Pune, Pune

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

ITA 768/PUN/2024[2017-18]Status: DisposedITAT Pune19 Aug 2024AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.768/Pun/2024 Assessment Year : 2017-18 Ramkrishna Cine Exhibitors, Vs. The Assessing Officer, C/O. Mangala Multiplex, Circle-2, Pune 101, Shivajinagar, Pune 411 005 Maharashtra Pan : Aalfr4229F Appellant Respondent

For Appellant: Shri Mandar S. Khire and Shri S.V. DeshpandeFor Respondent: Shri Ajay Kumar Keshari

Section 143(2)Section 143(3)Section 246ASection 250(4)Section 250(6)Section 251Section 251(1)(a)

Subsequently, the return was revised declaring total income of Rs.8,17,47,990/-. The case was selected for Scrutiny through Computer Assisted Scrutiny Selection (CASS). Statutory notices u/s.143(2) and 142(1) were issued to the 2 appellant. The appellant in response to show cause notice dated 23.11.2019 submitted certain

Sainik Seva Services, Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-3(1)(1), Ahmedabad

Accordingly, the addition made by the AO and confirmed by the Ld.CIT(A) is deleted. The appeal filed by the Assessee is partly allowed

ITA 286/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad21 Jun 2024AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2017-18 Sainik Seva Services The Dy. Cit 132, Ft. Ring Road Vs Circle-3(1)(1) Near Ashwamegh Bungalows Ahmedabad-380 014 Iocl Petrol Pump, Satellite Ahmedabad – 380 015 (Gujarat) Pan: Acafs 8028 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sakar Sharma, Ca Revenue By : Smt. Malarkodi R., Sr.Dr

For Appellant: Shri Sakar Sharma, CAFor Respondent: Smt. Malarkodi R., Sr.DR

Section 115BSection 143(1)Section 143(3)Section 145(3)Section 44ASection 69Section 69A

income of Rs.56,28,610/-, which was processed under section 143(1) of the Act. The case was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS). Notices under sections 143(2) and 142(1) of the Act were issued to the assessee. 2.1. During the course

Inmobi Technology Services Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, Circle3(1)(1), Bangalore

In the result appeals filed by assessee for AY

ITA 303/BANG/2022[2017-18]Status: DisposedITAT Bangalore11 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 303 & 839/Bang/2022

For Appellant: Shri Chaitanya, Sr. Advocate a/wFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(2)Section 143(3)Section 92C

first notification on 25-9-2020, and this is continued by the subsequent notification dated 31-3- 2021. The CBDT has also notified Computer Assisted Scrutiny Selection [CASS, 2020] on 17-5-2021 stipulating that the Prescribed Income-tax Authority shall issue notice under section

Shri Manoj Ramsakal Rai, Mumbai vs. ACIT Circle-3, Kalyan

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

ITA 4093/MUM/2023[2011-12]Status: DisposedITAT Mumbai24 Apr 2024AY 2011-12

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sunil Kumar Singh, Hon'Blemanoj Ramsakal Rai V. Acit – Circle – 3 Harikunj, Santosh Nagar 2Nd Floor, Rani Mansion Tisgaon, Kalyan (E)-421306 Murbad Road Kalyan (W)-421301 Pan: Aaopr1362Q (Appellant) (Respondent) Assessee Represented By : Dr. P. Daniel Department Represented By : Smt Mahita Nair

Section 143(2)Section 144Section 234ASection 69

aforementioned show that the return was selected for scrutiny through CASS. It would be pertinent to understand this procedure of scrutiny selection. Computer assisted scrutiny selection of the return of income is done by Central Processing Centre, Bangalore. Certain Parameters are notified beforehand by the CBDT for scrutiny selection through

Staark Accessories Private Limited, Mumbai vs. ACIT, Circle 13(2)(2)

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

ITA 2418/MUM/2023[2016-17]Status: DisposedITAT Mumbai06 Feb 2024AY 2016-17

Bench: Shri Kuldip Singh & Shri Gagan Goyalm/S. Staark Accessories Pvt. Ltd., A-20, Virwani Industrial Estate Goregaon East, Mumbai- 400063, Pan: Aatcs1816J ...... Appellant Vs. Acit-13(2) (2), Aayakar Bhavan, Maharishi Karve Road, Mumbai- 400020 ..... Respondent

For Appellant: Shri Ashwin S. Chhag, Ld. ARFor Respondent: Shri Prasoon Kabra, Ld. DR

Section 143(2)Section 143(3)Section 145Section 250Section 44A

filed on 15/10/2016 declaring total Loss of Rs.(-) 3,64,13,448/-. The case was selected for scrutiny through system under computer assisted scrutiny selection (CASS). Accordingly, the statutory notice under section 143(2) of the I.T. Act, 1961 dated 03/07/2017 was issued by ITO- 13(2)(4), Mumbai ... income on 15.10.2016 declaring total loss of Rs. 3,64,13,448/-. Case of the assessee was selected for scrutiny through system under computer assisted scrutiny selection (CASS). Statutory notices u/s. 143(2) of the Act was issued by Income Tax Officer- 13(2) (4), Mumbai vide dated 03.07.2017. Thereafter

Rukmani Jewellers Private Limited, Jaipur vs. DCIT Cir.-4 Jaipur, Jaipur

In the result, the appeal of the assessee is allowed

ITA 539/JPR/2023[2017-18]Status: DisposedITAT Jaipur20 Dec 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Shrawan Kumar Gupta (Adv.)For Respondent: Shri A. S. Nehra (Addl. CIT) a

Section 115BSection 143(2)Section 143(3)Section 145(3)Section 234ASection 68

thereby declaring total income of Rs. 29,09,080/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) for the complete scrutiny and accordingly, notice u/s 143(2) was issued on 22.09.2018 by this office by fixing the case for hearing on 26.09.2018. Thereafter, to complete