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“CASS selection”

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

Judgments citing CASS selection

M J Gold Private Limited, Meerut vs. Pr, CIT Ghaziabad, Ghaizabad

ITA 1164/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Apr 2023AY 2017-18

Bench: Sh. N. K. Billaiya & Sh. Anubhav Sharmaassessment Year: 217-18 Mj Gold Private Limited Pr. Cit Ghaziabad Shop No.62, Pinki Complex, Vs Ghaziabad Chatta Ali Raza, Neel Ki Gali, Meerut, Up 2500002 Pan No.Aagcm4151K (Appellant) (Respondent) Appellant By Sh. Shashi Tulsiyan, Advocate Respondent By Ms. Sarita Kumari, Cit Dr Date Of Hearing: 25/04/2023 Date Of Pronouncement: 28/04/2023 Order

Section 143(3)Section 263Section 68

issued a show cause notice to the assessee alleging the following :- 5. It would be pertinent to mention here that as per CASS selection reasons and issue, the following rational was provided in the assessment year for selection for scrutiny :- a) Large squared up loans during the year b) abnormal

Shri Sukhjinder Singh, Jalandhar vs. Prinicpal Commissioner of Income Tax -1, Jalandhar

In the result, appeal of the assessee is allowed

ITA 71/ASR/2022[2017-18]Status: DisposedITAT Amritsar20 Mar 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 263

supporting documents submitted online by the assessee have been considered and issue of cash deposit arising from the return and the reason for CASS selection have been examined from the e- reply of the assessee's representative. The AO being satisfied with the reply of the assesse has accepted

M/S Robert Bosch Engineering and Business Solutions Private Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeal filed by assessee stands allowed as indicated above and the appeal filed by revenue stands dismissed

ITA 608/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 Feb 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 608/Bang/2016 Assessment Year : 2011-12 M/S. Robert Bosch The Deputy Engineering & Business Commissioner Of Solutions Pvt. Ltd., Income Tax, #123, Industrial Layout, Large Tax Payers Unit, Hosur Road, Koramangala, Circle 1, Bangalore – 560095. Vs. Bangalore. Pan: Aaacr7108R Appellant Respondent & It(Tp)A No. 445/Bang/2016 Assessment Year : 2011-12 (By Revenue) : Shri Percy Padiwala, Sr. Assessee By Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr (Osd) Date Of Hearing : 20-12-2021 Date Of Pronouncement : 02-02-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee As Well As Revenue Against The Final Assessment Order Dated 28.01.2016 By The Ld.Dcit, Ltu, Circle -1, Bangalore U/S. 143(3) R.W.S. 144C Of The Act For Assessment Year 2011-12. In Revenue’S Appeal, The Following Grounds Are Raised. “1. The Directions Of Drp Is Opposed To Law & Facts Of The Case.

Section 10ASection 143(3)Section 144CSection 14ASection 80J

Assessment Year 2011-12 on 25.11.2011 admitting an income of Rs.62,89,17,687/-. The case was taken up for scrutiny under Cass selection. A notice u/s. 143(2) was issued to the assessee on 06.08.2012 and duly served. Notice u/s 142(1) were issued and duly served. As international

DCIT, Bangalore vs. M/S Robert Bosch Engineering & Business Solutions Private Limited, Bangalore

In the result, the appeal filed by assessee stands allowed as indicated above and the appeal filed by revenue stands dismissed

ITA 445/BANG/2016[2011-12]Status: DisposedITAT Bangalore02 Feb 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 608/Bang/2016 Assessment Year : 2011-12 M/S. Robert Bosch The Deputy Engineering & Business Commissioner Of Solutions Pvt. Ltd., Income Tax, #123, Industrial Layout, Large Tax Payers Unit, Hosur Road, Koramangala, Circle 1, Bangalore – 560095. Vs. Bangalore. Pan: Aaacr7108R Appellant Respondent & It(Tp)A No. 445/Bang/2016 Assessment Year : 2011-12 (By Revenue) : Shri Percy Padiwala, Sr. Assessee By Advocate : Shri Sumer Singh Meena, Cit Revenue By Dr (Osd) Date Of Hearing : 20-12-2021 Date Of Pronouncement : 02-02-2022 Order Per Beena Pillaipresent Cross Appeals Are Filed By Assessee As Well As Revenue Against The Final Assessment Order Dated 28.01.2016 By The Ld.Dcit, Ltu, Circle -1, Bangalore U/S. 143(3) R.W.S. 144C Of The Act For Assessment Year 2011-12. In Revenue’S Appeal, The Following Grounds Are Raised. “1. The Directions Of Drp Is Opposed To Law & Facts Of The Case.

Section 10ASection 143(3)Section 144CSection 14ASection 80J

Assessment Year 2011-12 on 25.11.2011 admitting an income of Rs.62,89,17,687/-. The case was taken up for scrutiny under Cass selection. A notice u/s. 143(2) was issued to the assessee on 06.08.2012 and duly served. Notice u/s 142(1) were issued and duly served. As international