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“CASS selection”

Assessment ProceduresSection 143(3)Section 143(3)44 judgments

DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD, GHAZIABAD

In the result, both the appeals are dismissed

ITA 4064/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22
Section 143(1)(a)Section 143(3)Section 144B

That the AO erred in law and on facts in issuing notice under Section\n143(2) without disclosing the basis or category of CASS selection, in\nviolation of CBDT Instruction No. F. No. 225/157/2017/ITA-II dated\n23.06.2017, rendering the assessment void and without jurisdiction.\n\n4. That on the facts

DEEPANSHU SRIVASTAVA,GHAZIABAD vs. DCIT, CIRCLE 2(1)(1), GHAZIABAD

In the result, both the appeals are dismissed

ITA 4063/DEL/2025[2017-18]Status: DisposedITAT Delhi20 Mar 2026AY 2017-18
Section 143(1)(a)Section 143(2)Section 143(3)Section 144B

That the AO erred in law and on facts in issuing notice under Section 143(2) without disclosing the basis or category of CASS selection, in violation of CBDT Instruction No. F. No. 225/157/2017/ITA-II dated 23.06.2017, rendering the assessment void and without jurisdiction.\n\n4. That on the facts

NOKHA TRADING LLP,BANGALORE vs. DCIT, CIRCLE-1(1)(1), BANGALORE

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

ITA 2397/BANG/2025[2018-19]Status: DisposedITAT Bangalore19 Feb 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri Ankit Marlecha, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 1Section 10Section 10(35)Section 143(2)Section 143(3)Section 144BSection 56(2)(i)

issued to the assessee on 22.9.2019. After several hearings and submission of details, the ld. AO noted the issues involved in CASS selection reasons which were examined and in the light of submission of the assessee, assessment is completed accepting the returned income by the assessment order dated ... assessment order u/s. 143(3) r.w.s. 144B of the Act accepting the returned income as it is stating that all the points involved in CASS selection reasons were examined. However, while preparing the computation sheet to be attached along with the order, the Page 7 of 10 total income

BABY CHATTERJEE,RANCHI vs. INCOME TAX OFFICER, WARD-1(3), RANCHI, RANCHI

In the result, this appeal of assessee is partly allowed

ITA 241/RAN/2023[2017-18]Status: DisposedITAT Ranchi16 Dec 2025AY 2017-18

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay(Virtual Hearing) Baby Chatterjee, I.T.O., 2A/2B, Krishna Enclave, North Office Ward 1(3), Vs. Para, Doranda, Ranchi-834002 Ranchi. (Jharkhand) Pan No. Anppc 8818 A Appellant/ Assessee Respondent/ Revenue

Section 142(1)Section 272A(1)(d)Section 274Section 69A

sources (interest)' for the assessment year under consideration and declared total income at ₹ 4,16,400/- . The case was selected for limited scrutiny through CASS selection on the ground of "cash deposit during the year". Accordingly, statutory notices were issued from time to time. However, no compliance was made

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

ITA 100/LKW/2022[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18
Section 143(3)Section 263

assessing officer\nwho was in charge of the case at the time.\n4. This case was picked up for complete scrutiny and the CASS selections\nreason was:\na) Large Cash deposited during demonetization period\nThe assessee AOP deals in retail liquor business. On examination of\nrecords, it is evident that

PITTI HOLDINGS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 450/HYD/2025[2018-19]Status: DisposedITAT Hyderabad08 Oct 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.450/Hyd/2025 (िनधा"रण वष"/Assessment Year:2018-19) M/S. Pitti Holdings Pvt. Asst. Commissioner Of Vs. Ltd., Hyderabad. Income Tax, Central Circle Pan: Aagcp3824Q 1(1), Hyderabad. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri A. Srinivas, C.A. राज" व "ारा/Revenue By: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 09/09/2025 घोषणा की तारीख/Pronouncement: 08/10/2025

For Appellant: Shri A. Srinivas, C.AFor Respondent: Dr. Sachin Kumar, DR
Section 148Section 148A

under CASS and assessment uls 143(3) was passed on 22-01-2021 by the AD, National e- Assessment Centre, Delhi. The issue for CASS selection was i) Business Loss ii) Share Capital/Other Capital. The AO passed the assessment stating that "After considening the assessee's submissions and documents filed

DCIT INTL. TAX CIRCLE-1(2)(2), NEW DELHI vs. EVEREST GLOBAL INC., USA

Appeal is allowed

ITA 1272/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Sept 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

filed its return of income on 28.11.2015 declaring a total income of Rs 53,93,480/-. The case was selected for scrutiny under CASS selection, notice u/s 143(2) of the Act was issued on 04.04.2016 and served upon the assessee. 5. The AO found that the assessee had received

DCIT INTL. TAX CIRCLE-1(2)(2), NEW DELHI vs. EVEREST GLOBAL INC., USA

Appeal is allowed

ITA 1271/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Sept 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

filed its return of income on 28.11.2015 declaring a total income of Rs 53,93,480/-. The case was selected for scrutiny under CASS selection, notice u/s 143(2) of the Act was issued on 04.04.2016 and served upon the assessee. 5. The AO found that the assessee had received

DCIT INTL. TAX CIRCLE-1(2)(2), NEW DELHI vs. EVEREST GLOBAL INC., USA

ITA 1270/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19
Section 143(2)

filed its return of income on 28.11.2015 declaring a total income\nof Rs 53,93,480/-. The case was selected for scrutiny under CASS selection,\nnotice u/s 143(2) of the Act was issued on 04.04.2016 and served upon the\nassessee.\n\n5.\nThe AO found that the assessee

DCIT INTL. TAX CIRCLE-1(2)(2), NEW DELHI vs. EVEREST GLOBAL INC., USA

Appeal is allowed

ITA 1269/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

filed its return of income on 28.11.2015 declaring a total income of Rs 53,93,480/-. The case was selected for scrutiny under CASS selection, notice u/s 143(2) of the Act was issued on 04.04.2016 and served upon the assessee. 5. The AO found that the assessee had received

EVEREST GLOBAL INC.,GURGAON vs. ACIT, CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1135/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Sept 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

filed its return of income on 28.11.2015 declaring a total income of Rs 53,93,480/-. The case was selected for scrutiny under CASS selection, notice u/s 143(2) of the Act was issued on 04.04.2016 and served upon the assessee. 5. The AO found that the assessee had received

EVEREST GLOBAL INC.,GURGAON vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1134/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Sept 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

filed its return of income on 28.11.2015 declaring a total income of Rs 53,93,480/-. The case was selected for scrutiny under CASS selection, notice u/s 143(2) of the Act was issued on 04.04.2016 and served upon the assessee. 5. The AO found that the assessee had received

EVEREST GLOBAL INC,GURGAON vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1133/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

filed its return of income on 28.11.2015 declaring a total income of Rs 53,93,480/-. The case was selected for scrutiny under CASS selection, notice u/s 143(2) of the Act was issued on 04.04.2016 and served upon the assessee. 5. The AO found that the assessee had received

EVEREST GLOBAL INC.,GURGAON vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1132/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

filed its return of income on 28.11.2015 declaring a total income of Rs 53,93,480/-. The case was selected for scrutiny under CASS selection, notice u/s 143(2) of the Act was issued on 04.04.2016 and served upon the assessee. 5. The AO found that the assessee had received

EVEREST GLOBAL INC.,GURGAON vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1131/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

filed its return of income on 28.11.2015 declaring a total income of Rs 53,93,480/-. The case was selected for scrutiny under CASS selection, notice u/s 143(2) of the Act was issued on 04.04.2016 and served upon the assessee. 5. The AO found that the assessee had received

EVEREST GLOBAL INC.,GURGAON vs. ACIT CIRCLE 1(2)(2) INTERNATIONAL TAXATION, NEW DELHI

Appeal is allowed

ITA 1130/DEL/2023[2015-16]Status: DisposedITAT Delhi10 Sept 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

filed its return of income on 28.11.2015 declaring a total income of Rs 53,93,480/-. The case was selected for scrutiny under CASS selection, notice u/s 143(2) of the Act was issued on 04.04.2016 and served upon the assessee. 5. The AO found that the assessee had received

KESAR BUILDCON PRIVATE LIMITED,BANASKANTHA vs. THE PCIT, AHMEDABAD-3, AHMEDABAD

Accordingly, we set aside the order passed by the PCIT and restore the assessment order passed by the Assessing Officer. The appeal of the assessee is thus allowed

ITA 790/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2021-2028 Kesar Buildcon Pvt. Ltd. The Ld.Pr.Cit 1St Floor Shri Kesar Cold Vs. Ahmedabad-3 Storage Plot No.B-2 To 9, Rev Survey No.85/2 Paiki Near Hotel Jyoti Vil Banaskantha. Pan : Aabck 4923 E (Applicant) (Responent) : Shri Hem Chhajed, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 03/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/09/2025

For Appellant: Shri Rignesh Das, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 263Section 269S

circumstances, it was contended that the Principal Commissioner was not justified in invoking section 263 of the Act to travel beyond the scope of CASS selection and to substitute his own opinion in place of that of the Assessing Officer. It was further submitted that the PCIT cannot enlarge ... Assessing Officer cannot be termed erroneous merely because he did not make inquiries on an issue which was outside the scope of CASS selection. 9 5.8 The action of the PCIT in invoking section 263 of the Act on an altogether different issue, namely applicability of section

ANIL KUMAR SAH,BANKA vs. ITO, WD-1(4), BHAGALPUR, BHAGALPUR

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

ITA 324/PAT/2023[2015-16]Status: DisposedITAT Patna29 Aug 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 324/Pat/2023 Assessment Year: 2015-2016 Anil Kumar Sah,………………………....….………Appellant Near Bari Durga Mandir, Kajreli Road, Amarpur, Dist. Banka-813101, Bihar [Pan:Aqgps8735A] -Vs.- Income Tax Officer,………………………...…….Respondent Ward-1(4), Bhagalpur, Office Of The Income Tax Officer, R.N. Plaza, R B S S Road, Bhagalpur-812001, Bihar Appearances By: Shri Rakesh Kumar, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 16, 2025 Date Of Pronouncing The Order: August 29, 2025 O R D E R

Section 143Section 143(1)

assessee appeared from time to 2 Anil Kumar Sah time and produced the documents, which were examined. As per the direction of the CASS Selection, it is found that the cash deposit in saving hank account is more than the turnover. During the course of assessment proceedings, the assessee

INCOME TAX OFFICER, GUDIWADA vs. DANDU MADHU VARMA, BHUJABALAPATNAM

In the result appeal ITA

ITA 40/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam06 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.

For Appellant: Smt. Hemalatha K, CAFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 44A

various issues, on which, the Assessing Officer feels to examine the issue during the course of assessment proceedings. Further, going by the reason for CASS selection, the case has been selected for scrutiny to verify large turnover for not submitting tax audit report and, 11 ITA.Nos.129 & 40/Vizag/2025 therefore

DANDU MADHUVARMA,BHUJAPALAPATNAM vs. ITO, WARD-1, GUDIVADA

In the result appeal ITA

ITA 129/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam06 Aug 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.

For Appellant: Smt. Hemalatha K, CAFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 44A

various issues, on which, the Assessing Officer feels to examine the issue during the course of assessment proceedings. Further, going by the reason for CASS selection, the case has been selected for scrutiny to verify large turnover for not submitting tax audit report and, 11 ITA.Nos.129 & 40/Vizag/2025 therefore

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