Subsequently, the case was selected for scrutiny through
CASS and the reasons of selection for case were (i) substantial increase in share
capital ... milling activities in India. It procures raw paddy from the
farmers and processed the same to produce rice.
5. The case of the assessee
income was processed u/s 143(1) of
the Income Tax Act, 1961. Subsequently, the case was selected for scrutiny
under compulsory selection. Fist notice
Ge India Industrial (P) Ltd.,, Haryana vs The Acit.,Kheda Circle,, Nadiad on 4 December
return of income was
processed under section 143(1) of the Income Tax Act, 1961.
Subsequently, the case was selected for scrutiny under
"Complete ... Scrutiny" under CASS. The Reasons for CASS
Selection under Complete Scrutiny are as under.
(1) Large difference in the closing stock shown in
Balance
existing distributors of the
Appellant since 2002.
> Furthermore, the process of selection and on-
boarding of new distributors is handled directly by
Adobe Ireland ... over the
negotiation process and concludes the agreements for
the purposes of the conducting business with
customers in India. The entire process is carried
Lg Electronics Inc., Korea (Lgek), ... vs Dcit, Circle- 2(2)(1), International ... on 2 September
existing distributors of the
Appellant since 2002.
> Furthermore, the process of selection and on-
boarding of new distributors is handled directly by
Adobe Ireland ... over the
negotiation process and concludes the agreements for
the purposes of the conducting business with
customers in India. The entire process is carried
deduction cannot be denied
to the assessee. When selection of the cases for further scrutiny, processing of the return of income,
claim of the refunds ... approved along with the return of income or prior to that, subsequent filing of any
document cannot be considered for processing of the return
assessee was processed u/s.
143(1) of the Income Tax Act, 1961 (in short "Act").
Subsequently, the case of the assessee ... selected for
scrutiny under manual selection. Furst notice u/s. 143(2) of
the Act was issued on 20.9.2012 and further notices
assessee company filed its return
which was processed under section 143(1) of the Act. Subsequently, the
case was selected for limited scrutiny under CASS ... Paper Book contained specific reply/justification on
issues relating to selection of case for 'Limited Scrutiny' accompanied by
copy of sale deed dated
