Self-Assessment Scheme 1986-87

Assessee's case having been selected for total audit the preconditions imposed under S.65(2) could not be pressed into service for vitiating the re-opening of the case.

When return is excluded from the Self-Assessment Scheme because of concealment that did not amount to selection of the same for total audit and there was no provision for intimating the assessee about the exclusion of the return from Self Assessment Scheme on account of concealment.

Income Tax Officer, after an enquiry and by issuance of notice under S.61 made discoveries in regard to the cost of construction or understatement etc.

Legality

When a return filed by the assessee was qualified to be accepted under the Self-Assessment Scheme, Assessing Officer was not competent to make any enquiry with regard to the said return

Proper procedure to be adopted by Income-tax Officer stated.

In spite of proper opportunity provided by the Income Tax Officer, assessee failed to furnish a copy of Trading and Profit and Loss account

Assessee's Return, held, was disqualified from acceptance under the Self-Assessment Scheme as per provision of C.B.R. Circular No.13 of 1986, dated 15-7-1986 and C.B.R. Clarifactory Letter No. C.N. I.TA. 1/(25)/86, dated 29-7-1986 was not relevant in the case of assessee.