{"id":59270,"date":"2026-04-07T11:19:56","date_gmt":"2026-04-07T05:49:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pcit-v-raja-arora-2025-305-taxman-204-delhihc\/"},"modified":"2026-04-07T11:19:56","modified_gmt":"2026-04-07T05:49:56","slug":"pcit-v-raja-arora-2025-305-taxman-204-delhihc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pcit-v-raja-arora-2025-305-taxman-204-delhihc\/","title":{"rendered":"PCIT v. Raja Arora (2025) 305 Taxman 204 (Delhi)(HC)"},"content":{"rendered":"<p>The Deputy Commissioner (DCIT) had issued a notice under section 143(2) clearly stating that the assessee&#8217;s tax return had been selected for scrutiny on the basis of paragraph 1(iii) of the Manual Compulsory Scrutiny Guidelines issued by the CBDT\u00a0<em>vide<\/em>\u00a0Instruction No. 5\/2017 dt 7\u20147 2017.<\/p>\n<p>The Tribunal set aside the assessment proceedings pursuant to the assessment order passed by the Assessing Officer under section 143(3) on the ground that the assessee&#8217;s return was selected for scrutiny without the necessary approval of the jurisdictional Principal Commissioner (Pr.CIT)\/Principal Director (Pr.DIT).On appeal High Court affirmed the ordrr of the Tribunal. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 143 (3): Assessment-Deputy Commissioner (DCIT) issued notice under section 143(2) on basis of verifiable information pointing to tax evasion-No approval of concerned jurisdictional Pr. CIT \/ Pr. DIT \/ CIT \/ DIT-Order of Tribunal setting aside of the order was affirmed. [S. 143(2)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-59270","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fpY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59270","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=59270"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59270\/revisions"}],"predecessor-version":[{"id":59271,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59270\/revisions\/59271"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59270"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59270"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59270"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}