INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

14 onwards (as appearing herein for), it is apparent that the Id. Assessing Officer has violated the settled rules and principles governing best judgment assessment by invoking of provisions of section 144 of the Act. Express provisions of law as contained in section 144, does not permit such an arbitrary additions/disallowances as stand incorporated in ex- parte order under section

THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer Aided Scrutiny Scheme (CASS) is bad in law, since it is contrary to the provisions of sec.143(2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer Aided Scrutiny Scheme (CASS) is bad in law, since it is contrary to the provisions of sec.143(2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground

THE MAHABIR JUTE MILLS LIMITED,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer Aided Scrutiny Scheme (CASS) is bad in law, since it is contrary to the provisions of sec.143(2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

14. The next legal contention is that the selection of return of income of the assessee for scrutiny under Computer Aided Scrutiny Scheme (CASS) is bad in law, since it is contrary to the provisions of sec.143(2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground