CBDT scrutiny guidelines does not preclude random selection by AO – High Court
October 10, 2024
High Courts, Income Tax
CBDT scrutiny guidelines are only for compulsory selection and does not preclude random selection for scrutiny by the Assessing Officers. In a recent judgment, Hon’ble Patna High Court has held that CBDT guidelines are only for compulsory selection of returns for scrutiny and it does not preclude random …