MARSHAL SECURITY SERVICES,AGRA vs. ASSISTANT COMMISSIONER OF INCOME TAX, AGRA

In the result, the appeal is allowed

TDS, then that will in a\nway give arbitrary powers to the Assessing Officers to do complete scrutiny\nand thus circumvent the provision of ACT, which require mandatory approval of\ncompetent authority to convert limited scrutiny to complete scrutiny.\nConclusion:- under limited scrutiny Assessing Officer has very little scope and\nhe must abide by the provision

AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA

The appeals of the assessee are allowed and the appeal of the revenue is dismissed