“CASS selection”

Bombay Mercantile Co-Op Bank Ltd Employees Co-Op Credit Soc. Ltd, Mumbai vs. Income Tax Officer-17(2)(1), Mumbai

Bench: Shri Anikesh Banerjee & Shri Gagan Goyal

return was processed u/s 143(1) of the I.T. Act. The case was selected for scrutiny assessment under CASS selection. Accordingly, statutory notice u/s 143(2) was issued on 21.09.2019. 2. Thereafter, notice u/s 142(1) of the Income Tax Act was issued on dated 16.12.2020. In response

Gangoli Ramesh Shenoy, Mumbai vs. Commissioner of Income Tax (Appeal)-8, Mumbai

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

Bench: Shri Narender Kumar Choudhry & Shri Ratnesh Nandan Sahayassessment Year: 2015-16

assessee had declared his total income of Rs.54,27,680/- by filing original return of income on 23.09.2015 which was selected for scrutiny under CASS selection and consequently statutory notices were issued to the assessee, in response to which the assessee filed the relevant details. On perusing the same

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

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

notice was issued by a different Assessing Officer and assessment has been made by a different Assessing Officer. This is in line with the CASS selection of return for scrutiny and generation of notice without any human interference. All the decisions relied upon by the Counsel are devoid

Reliance Entertainment Network Pvt Ltd, Mumbai vs. Principle Commissioner of Income Tax-8, Mumbai

In the result, the appeal of the assessee is allowed

Bench: Shri Amit Shukla & Shri Amarjit Singhreliance Entertainment Vs. Principal Commissioner Networks Pvt. Ltd. Of Income Tax-8, Maneke Mahal, 6Th Floor, Room No. 611, 6 Th Floor, 90, Veer Nariman Road Aayakar Bhavan Churchgate M.K.Road, Mumbai – 400020 Mumbai - 400020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacr2367J Appellant .. Respondent [ Appellant By : Jitendra Sanghvi & Amit Khatiwala Respondent By : Neena Jeph Date Of Hearing 25.07.2023 Date Of Pronouncement 31.07.2023 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assesse Is Directed Against The Order U/S 263 Of The Act Passed By The Ld. Pr. Cit, Mumbai-8, Dated 28.03.2023 For A.Y. 2018-19. The Assessee Has Raised The Following Grounds Before Us: “1. Under The Facts & Circumstances Of The Case & In Law, The Learned Principal Commissioner Of Income Tax 08. Mumbai (The Pcit) Erred In Invoking The Provisions Of Section 263 Of The Act & Directing Setting Aside Of The Assessment Order Passed Under Section 143(3) Of The Act By The Deputy Commissioner Of Income Tax, Circle -8(1)(1), Mumbai (The Assessing Officer) Dated 3.3.2021 On The Alleged Ground That The Said Assessment Order Was Erroneous & Prejudicial To The Interest Of The Revenue.

Under the facts and in the circumstances of the case, the learned PCIT erred in appreciating fact that the one of the reasons for CASS selection was related to the expenses incurred for earning income and the Assessing Officer has examined all the details and explanations filed by the Appellant

Calibehr Business Support Services Pvt Ltd., Mumbai vs. Asst Director of Income Tax, CPC/ Asst Comm of Income Tax Circle-1(2)(1), Bangalor

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

decided in this appeal. ix. Subsequently return of income filed by the assessee was picked up for scrutiny on six different issues stating CASS selection reasons and issues stating reason code, issue, underlying Information and rationale (page no 65 of the paper book) as under :- 1) claim of large value

Calibehr Business Support Services Pvt Ltd., Mumbai vs. Asst Director of Income Tax, CPC/ Asst Comm of Income Tax Circle-1(2)(1), Bangalor

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

decided in this appeal. ix. Subsequently return of income filed by the assessee was picked up for scrutiny on six different issues stating CASS selection reasons and issues stating reason code, issue, underlying Information and rationale (page no 65 of the paper book) as under :- 1) claim of large value

Calibehr Business Support Services Private Limited, Mumbai vs. Assessing Officer, National E-Assessement Centre, Delhi

In the result, appeal of the assessee for assessment year 2019 – 20 is partly allowed

Bench: Shri Vikas Awasthy, Jm & Shri Prashant Maharishi, Am

decided in this appeal. ix. Subsequently return of income filed by the assessee was picked up for scrutiny on six different issues stating CASS selection reasons and issues stating reason code, issue, underlying Information and rationale (page no 65 of the paper book) as under :- 1) claim of large value