GIRDHAR GOPAL RASTOGI,MIRZAPUR vs. I.T.O. WARD 3(1), MIRZAPUR
In the result, the additional ground of the appeal of the assessee is allowed
ITA 162/ALLD/2019[2012-13]Status: DisposedITAT Allahabad13 May 2022AY 2012-13
Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Sri Girdhar Gopal Rastogi, V. Commissioner Of Income Tax Dhundi Katra, Mirzapur, U.P. (Appeal), Allahabad Pan-Aanpr8525N (Appellant) (Respondent) Appellant By: Mr. R.N. Yadav, Adv & Mr. R.K. Kalyani, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 26.04.2022 Date Of Pronouncement: 13.05.2022
For Appellant: Mr. R.N. Yadav, Adv & Mr. R.KFor Respondent: Mr. A.K. Singh, Sr. DR
Section 131Section 133ASection 254(2)
section 133A of the Income Tax Act and subsequently there is impounding of books of accounts by the Assessing Officer the case falls in the criteria prescribed by the CBDT for compulsory scrutiny. The CBDT’s instruction no. 10/2013 dated 5th August, 2013
and modified on 20th September, 2013 are as under:-
“Procedure and criteria for selection of scrutiny cases
