INCOME TAX ACT, 1961

Section 143(3)

Assessment - Validity - Assessee pleading its case to have been selected for particular issue -

AO scrutinized entire case of assessee and passed order under section 143(3). Assessee challenged validity thereof on the ground that assessee's case was selected for a particular issue.Held: Assessee's case was selected for scrutiny under CASS and not for any specific purpose. AO has power under jurisdiction to scrutinize the entire case of assessee and, therefore, order passed under section 143(3) could not be held as invalid.

REFERRED :

FAVOUR : Against the assessee.

A.Y. : 2008-09

INCOME TAX ACT, 1961

Section 14

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