← All Phrases

“complete scrutiny”

Assessment ProceduresSection 143(3)Section 143(3)2,579 judgments

The decision most relied on for complete scrutiny is Dr. C. Balakrishnan Nair v. CIT (237 ITR 70), cited in 42 judgments on BharatTax.

Leading authorities on complete scrutiny

Dr. C. Balakrishnan Nair v. CIT
237 ITR 70 · 1999 · High Court
42
citing judgments

A restraint order under Section 132(3) cannot be passed solely on the ground that scrutiny of documents or assets could not be completed during a search, as the search process must be continuous. Additionally, Section 158BC (Chapter XIV-B) cannot be invoked if there is no violation of the Income-tax Act, such as when valid exemptions are claimed.

Amal Kumar Ghosh v. Asstt. CIT
361 ITR 458 · 2014 · High Court
39
citing judgments

The selection of cases for scrutiny must be completed within the time prescribed by CBDT instructions. The department is bound by its own standards and cannot act with discrimination or selectively apply them.

70 ITD 214 11. Jain Bharat Tanners Vs. CIT (Mad) 264 ITR 673 12. Ashok Leyland Ltd. v. CIT(Mad)
101 ITD 495 · 2006 · ITAT
35
citing judgments

An assessment order is erroneous and prejudicial to the interest of the revenue if the Assessing Officer fails to conduct necessary inquiries or investigate facts when circumstances warrant it, demonstrating a lack of complete scrutiny. This failure to act as an investigator and not just an adjudicator can trigger revision under Section 263.

ITO v. V.R. Global Energy (P.) Ltd.
113 Taxmann.com 31 · 2020 · Supreme Court
21
citing judgments

Share capital and share premium cannot be treated as unexplained cash credits under section 68 of the Income Tax Act, especially when cash did not pass at any stage and entries made a complete round. The Supreme Court dismissed the Revenue's appeal against this view.

CIT v. Smt. Padmavathi
120 Taxmann.com 187 · 2020 · High Court
20
citing judgments

An assessment order cannot be held erroneous and prejudicial to revenue if the Assessing Officer (AO) could not have travelled beyond the issues forming the subject matter of 'limited scrutiny'. The Principal Commissioner of Income Tax (PCIT) cannot invoke Section 263 to set aside an assessment on grounds not forming part of the limited scrutiny.

2004) 267 ITR 698 (Raj) 5. Paul Mathews & Sons v CIT (2003) 263 ITR 101 (Ker) 6. CIT v. Arvind Jewellers
253 ITR 124 · 2002 · High Court
13
citing judgments

A revisionary order under Section 263 is invalid if it is based on the same facts and involves extensive enquiry after the assessment proceedings were completed, implying a lack of application of mind during the original assessment.

Bakshi Vikram Vikas Construction Co. P. Ltd. v. DCIT
131 CTR 203 · 1996 · High Court
11
citing judgments

The Project Completion Method (PCM) for accounting is a recognized and scientifically sound method that has judicial approval for real estate businesses, allowing profit or loss to be recognized only upon project completion.

CIT (2003) 263 ITR 101 (Ker) 6. CIT v Arvind Jewellers (2003) 259 ITR 502 (Guj) 7. CIT v. Hastings Properties
247 ITR 555 · 2001 · High Court
11
citing judgments

A Principal Commissioner (PCIT) cannot assume jurisdiction under Section 263 merely because the Assessing Officer's (AO) view is not acceptable, if the AO has made due enquiries and taken a plausible view.

Judgments citing complete scrutiny

Assistant Commissioner of Income Tax, New Delhi vs. Jalco Financial Services Private Limited, New Delhi

The appeal is dismissed

ITA 4209/DEL/2024[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Naveenc Chandraacit, Vs. Jalco Financial Services Room No. 316A, C.R. Private Limited Building, I.P. Estate, K-7B, Ground Floor, New Delhi – 110002 Kalkaji, New Delhi – 110019 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaacj2791E Appellant .. Respondent

For Appellant: Sh. MayankPatawari, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 143(1)Section 143(3)Section 15HSection 37Section 37(1)Section 68

loss of Rs.30,20,889/- which was processed under Section 143(1) of the Act by CPC and later on case was selected for complete scrutiny and to verify expenses debited to profit and loss account for earning exempt income and to verify low income in comparison to high loans/advances/investment ... have carefully considered the submissions filed by the appellant and assessment order. The assessment proceedings of the appellant has been opened for complete scrutiny to verify the expenses claimed and the loans and advances appearing in the balance sheet. 4.2.2 During the course of assessment proceedings, on perusal

Lokendra Kumar Gautam, Mathura vs. ITO Ward, 1(3)(2), Mathura

In the result, assessee’s appeal is allowed

ITA 335/AGR/2025[2017-18]Status: DisposedITAT Agra15 Jan 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 143(3)Section 250Section 68

Rani Enterprises. The assessee e-filed his return of income on 03.11.2017 for the relevant assessment year, declaring nil income. Case was selected for complete scrutiny under CASS on account of cash deposits during demonetization period and abnormal increase in such cash deposits as compared to pre- demonetization period. During

Madhuri Jaiswal, Gwalior, Madhya Pradesh vs. DCIT/ACIT 3(1), Gwl, Gwalior, Madhyapradesh

In the result, assessee’s appeal is allowed

ITA 217/AGR/2025[2017-2018]Status: DisposedITAT Agra15 Jan 2026AY 2017-2018

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18

Section 143(2)Section 68

Aashirwad Hospital, in this case appellant has filed her return electronically on 06/12/2017 declaring total income 36,76,600/-. The case was selected for complete scrutiny and the notice u/s 143(2) was issued on 08/08/2018, finally the assessment was completed on 17/12/2019 making an addition ... assessment, never rejected the books of account as well as no any expenses were disallowed of PL. account whereas case was selected for complete scrutiny under CASS. 6. That Ld. ADDL/JCIT(A) has erred in passing a non-speaking order which is against the law even as well

Prem Singh, Chamba vs. ACIT Circle Palampur, Palampur

In the result, the appeal for AY 2017-18 stands partly allowed

ITA 947/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh15 Jan 2026AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No. 946/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2015-16) & 2. आयकर अपील सं. / Ita No. 947/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2017-18) Shri Prem Singh Dcit Circle, Palampur बनाम/ The Palace. Chamba Himachal Pradesh - 176061 Vs. Himachal Pradesh – 176310 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aampr-8876-P (अपीलाथ"/Appellant) : (""थ" / Respondent) Assessee By : Shri Ajay Jain (Ca) – Ld. Ar Revenue By : Shri Bharat Bhushan Garg (Cit) (Virtual) - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 13-11-2025 घोषणाकीतारीख /Date Of Pronouncement : 13-01-2026 आदेश / O R D E R Manoj Kumar Aggarwal () 1. The Assessee Is In Further Appeals Before Us For Assessment Years (Ay) 2015-16 & 2017-18 Which Arises Out Of Separate Orders Of Learned First Appellate Authority. First, We Take Up Appeal For Assessment Year (Ay) 2015-16 Which Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 22-07-2025 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S 143(3) Of The Act On 29-12-2017. The Assessee Is Aggrieved By Computation Of Capital

For Appellant: Shri Ajay Jain (CA) – Ld. ARFor Respondent: Shri Bharat Bhushan Garg (CIT) (Virtual) - Ld. DR
Section 143(3)Section 48Section 54Section 54F

additional ground(s):- 9. That on law, facts and circumstances of case, the assessing officer has wrongly converted the impugned assessment from limited to complete scrutiny even when there did not exist circumstances justifying the said conversion and therefore the impugned assessment deserves to be quashed

Tug Indofin Pvt. Ltd., Kolkata vs. DCIT, Circle 8(2), Kolkata

ITA 1914/KOL/2025[2017-2018]Status: DisposedITAT Kolkata15 Jan 2026AY 2017-2018

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 133(6)Section 142(1)Section 143(2)Section 14ASection 250Section 68

business of Non-Banking Finance Company and filed its return of Income declaring total income of Rs.(-)240910. The case was selected for Complete scrutiny (CASS) and accordingly notices under section 143(2) & u/s 142(1) of the Act were issued by the AO for submission of documents

Mange Ram, Gurugram vs. Pr. Commissioner of Income Tax, Faridabad

In the result, appeal of the assessee is allowed

ITA 710/DEL/2024[2017-18]Status: DisposedITAT Delhi15 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2017-18 Sh. Mange Ram, Vs. Pr. Commissioner Of Income H. No. 261, Main Pataudi Tax, Faridabad, Road, Near Hanuman Temple, Village Garoli Khurd, P.O.- Basai, Gurugram, Haryana Pan: Amwpr7462B (Appellant) (Respondent) Assessee By Sh. Suraj Bhan Nian, Adv., Sh. Mahfuzur Rahman, Ca Department By Ms. Amish S. Gupt, Cit(Dr) Date Of Hearing 15.01.2026 Date Of Pronouncement 15.01.2026 Order Per Satbeer Singh Godara, Jm This Assessee’S Appeal For Assessment Year 2017-18, Arises Against The Principal Commissioner Of Income Tax [In Short, The “Pcit”], Faridabad’S Order Dated 04.12.2023 Having Din & Order No. Itba/Rev/F/Rev5/2023-24/1058449758(1), Involving Proceedings Under Section 147 R.W.S. 144 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’). Herd Both The Parties. Case File Perused. 2. It Emerges During The Course Of Hearing That The Sole Substantive Issue Between The Parties Is That Of Correctness Of The Learned Lower Authorities’ Action Assessing The Assessee’S Interest Component Of Land Acquisition Compensation U/S 28 Of The Land Acquisition Act, 1894, While Invoking Section 57(Iv) R.W.S. 56(1)(A) R.W.S. 145A(B) Of The Act. 3. Learned Sr. Dr Representing The Department Vehemently Argued That The Instant Issue Is No More Res Integra In Light Of Mahender Pal Narang Vs. Cbdt (2020) 423 Itr 13 (P&H) As Well As Pcit Vs. Inderjit Singh Sodhi Huf (2024) 161 Taxmann.Com 301 (Del.) Wherein The Department Has Succeeded Before Their Lordships That The Impugned Interest Component Ought To Be Assessed As Income From “Other” Sources Only. 4. We Have Given Our Thoughtful Consideration To The Assessee’S Pleadings & Revenue’S Foregoing Vehement Contention. It Emerges That This Tribunal’S Recent Decision

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

declaring income of Rs. 6,35,470/-. His return was processed under section 143(1)(a) on 28.06.2019. His case was selected for complete scrutiny assessment under the e-assessment Scheme, 2019 on two issues, namely refund claim and winning from Lottery/crossword puzzle/horse races. The Ld. Assessing Officer ("AO") served

Deputy Commissioner of Income Tax, Circle-1(1), Chandigarh vs. Frontier Agrotech Private Limited, Chandigarh

ITA 388/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh14 Jan 2026AY 2022-23

Bench: The Appeal Is Heard Or Is Disposed Off.

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR
Section 143(3)Section 144B

return of income declaring a total income 2 of Rs.4,75,51,715/- for the relevant assessment year. The case was selected for complete scrutiny on account of several risk indicators flagged under CASS, including an abnormally reduced profit before depreciation, interest and tax (PBDIT) ratio, a substantial refund claim

Man Mohan Goenka, Kolkata vs. I.T.O., Ward - 43(1), Kolkata

ITA 2111/KOL/2025[2017-2018]Status: DisposedITAT Kolkata14 Jan 2026AY 2017-2018

Bench: Shri George Mathanआयकर अपील सं/Ita No.2111/Kol/2025 (निर्धारण वर्ष / Assessment Year :2017-2018) Man Mohan Goenka, 5A, Divine Bliss, 2/3, Judges Court Rd Alipore, West Bengal-700027 Pan No. :Admpg 2616 В (अपीलार्थी /Appellant) Vs Ito Ward-43(1), Kolkata निर्धारिती की ओर से /Assessee By : Shri Sunil Surana, Ar (प्रत्यर्थी / Respondent) राजस्व की ओर से /Revenue By : Smt. Sima Das Biswas, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 14/01/2026 घोषणा की तारीख/Date Of Pronouncement : 14/01/2026 आदेश / Order This Is An Appeal Filed By The Revenue Against The Order Dated 25.08.2025 By The Id. Addl/Jcit(A)-3, Chennai For The Assessment Year 2017-2018. 2. It Was Submitted By The Id. Ar That The Notice Issued U/S.143(2) Of The Act In The Case Of The Assessee On 10.08.2018 Is Not Valid In Line With The Instruction Issued By The Cbdt In Instruction F No. 225/157/2017/Ita-Ii Dated 23.06.2017. Copy Of The Notice Issued U/S.143(2) Of The Act Dated 23.09.2019 Is Reproduced As Below :- भारत सरकार / Government Of India वित्त मंत्रालय / Ministry Of Finance आयकर विभाग / Income Tax Department Office Of The Income Tax Officer Ward 43(3), Kolkata

For Appellant: Shri Sunil Surana, ARFor Respondent: Smt. Sima Das Biswas, Sr. DR
Section 143(2)

assessment proceedings in a widespread manner from this financial year. 2. The three formats of notice(s) are:- Limited Scrutiny (Computer Aided Scrutiny Selection) Complete Scrutiny (Computer Aided Scrutiny Selection) Compulsory Manual Scrutiny The revised format of 143(2) notice(s) with a note on benefits & Procedures of 'E- Proceeding ... enclosed note Seal Yours faithfully, (Name of the Assessing Officer) (Designation) (Telephone No./Fax No.) (E-mail ID) 6 ITA No.2111/KOL/2025 Complete Scrutiny (Computer Aided Scrutiny Selection) Notice under Section 143(2) of the Income-tax Act, 1961 PAN NO: Dated.. To Sir/Madam This is for your kind information

M/S. Dhanbad Minerals Pvt. Ltd., Kolkata vs. ITO, Ward 6(1), Kolkata

ITA 1429/KOL/2025[2018-2019]Status: DisposedITAT Kolkata14 Jan 2026AY 2018-2019
Section 131Section 143(2)

assessment proceedings in a widespread manner from this financial year. 2. The three formats of notice(s) are: Limited Scrutiny (Computer Aided Scrutiny Selection) Complete Scrutiny (Computer Aided Scrutiny Selection) Compulsory Manual Scrutiny The revised format of 143(2) notice(s) with a note on benefits & Procedures of 'E- Proceeding ... available). (*) Subject to exceptions as per the enclosed note Yours faithfully, (Name of the Assessing Officer) (Designation) (Telephone No./Fax No.) (E-mail ID) Complete Scrutiny (Computer Alded Scrutiny Selection) Notice under Section 143(2) of the Income-tax Act, 1961 PAN NO: Dated......................... To Sir/Madam This is for your

The DCIT, 1(1), Indore vs. M/S. Ritspin Synthetics Ltd., Pithampur

In the result, the appeal filed by the Department is allowed for statistical purposes, in terms indicated above, and the cross-objections filed by the assessee are dismissed as not pressed

ITA 213/IND/2023[2017-18]Status: DisposedITAT Indore13 Jan 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri S. N. Agarwal, C.A. and Shri Pankaj Mogra, C.AFor Respondent: Shri Anup Singh, CIT DR
Section 11Section 115BSection 143(2)Section 68

case, the Ld. CIT(A) is justified in allowing assessee’s appeal without considering the facts as pointed out by the AO while completing scrutiny assessment. 2. Whether on the facts and circumstance of the case, Ld. CIT(A) is justified in allowing assessee’s appeal overlooking the facts that ... filed its return of income for A.Y. 2017–18 on 29.11.2017 declaring a loss of ₹9,16,92,957/-. The case was selected for complete scrutiny under CASS. During the course of assessment proceedings, the Assessing Officer noticed that the assessee had accepted unsecured loans aggregating

Om Sons Marketing Private Limited, Faridkot vs. DCIT, Centre Circle-2, Ludhiana

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 49/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

jurisdiction was validly acquired by Ld. AO. However, the said circular merely in the nature of guidelines for compulsory selection of returns for complete scrutiny during the financial year 2023-24. After going through the Circular, we find that this circular merely contains parameters for compulsory selection of returns ... complete scrutiny. The relevant clause 2(ii) which apply to the facts of present case, provide that assessment in search & seizure cases / requisition cases u/s 132 / 132A conducted on or after 01-04-2021 shall be selected with prior administrative approval of Pr. CIT / Pr. DIT / CIT / DIT concerned

Malbros International Pvt Ltd, Village Mansoorwal, Tehsil Zira Head Office, Old Cantt Road, Faridkot vs. DCIT, Central Circle-2, Ludhiana

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 48/CHANDI/2025[2022-2023]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-2023

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

jurisdiction was validly acquired by Ld. AO. However, the said circular merely in the nature of guidelines for compulsory selection of returns for complete scrutiny during the financial year 2023-24. After going through the Circular, we find that this circular merely contains parameters for compulsory selection of returns ... complete scrutiny. The relevant clause 2(ii) which apply to the facts of present case, provide that assessment in search & seizure cases / requisition cases u/s 132 / 132A conducted on or after 01-04-2021 shall be selected with prior administrative approval of Pr. CIT / Pr. DIT / CIT / DIT concerned

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Malbros International Pvt Ltd, Tehsil Zira, Faridkot -151203, Ludhiana

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 463/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

jurisdiction was validly acquired by Ld. AO. However, the said circular merely in the nature of guidelines for compulsory selection of returns for complete scrutiny during the financial year 2023-24. After going through the Circular, we find that this circular merely contains parameters for compulsory selection of returns ... complete scrutiny. The relevant clause 2(ii) which apply to the facts of present case, provide that assessment in search & seizure cases / requisition cases u/s 132 / 132A conducted on or after 01-04-2021 shall be selected with prior administrative approval of Pr. CIT / Pr. DIT / CIT / DIT concerned

Deputy Commissioner of Income Tax, Central Circle-2, Ludhiana vs. Om Sons Marketing Private Limited, Quila Chowk

The appeal of the assessee stand allowed whereas the revenue’s appeal stand dismissed accordingly

ITA 193/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh13 Jan 2026AY 2022-23

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकर अपील सं. / Ita No.48/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Malbros International Pvt. Ltd. Dcit बनाम/ Village Mansoorwal Central Circle-2 Tehsil Zira Head Office Ludhiana Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 2. आयकर अपील सं. / Ita No.463/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) Dcit M/S Malbros International Pvt. Ltd. बनाम/ Central Circle-2 Village Mansoorwal Ludhiana Tehsil Zira Head Office Vs. Old Cantt Road, Faridkot – 151203 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcm-7203-R (अपीलाथ"/Appellant) (""थ" / Respondent) : & 3. आयकर अपील सं. / Ita No.49/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23) M/S Om Sons Marketing Pvt. Ltd. Dcit बनाम/ Quila Chowk, Old Cantt Road, Centre Circle-2 Vs. Faridkot, Punjab-151203 Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-8962-E (अपीलाथ"/Appellant) : (""थ" / Respondent) & 4. आयकर अपील सं. / Ita No.193/Chandi/2025 (िनधा"रण वष" / Assessment Year: 2022-23)

For Appellant: Shri Sudhir Sehgal (Advocate) – Ld. ARFor Respondent: Sh. Abhishek Pal Garg (CIT) – Ld. DR (Virtual)
Section 143(3)Section 145(3)Section 251(2)Section 69C

jurisdiction was validly acquired by Ld. AO. However, the said circular merely in the nature of guidelines for compulsory selection of returns for complete scrutiny during the financial year 2023-24. After going through the Circular, we find that this circular merely contains parameters for compulsory selection of returns ... complete scrutiny. The relevant clause 2(ii) which apply to the facts of present case, provide that assessment in search & seizure cases / requisition cases u/s 132 / 132A conducted on or after 01-04-2021 shall be selected with prior administrative approval of Pr. CIT / Pr. DIT / CIT / DIT concerned

Arvind Kumar Jaiswal, Kolkata vs. I.T.O., Ward - 33(1), Kolkata

In the result, appeal of the assessee is allowed

ITA 2499/KOL/2025[2017-2018]Status: DisposedITAT Kolkata13 Jan 2026AY 2017-2018

Bench: Shri George Mathanआयकर अपील सं/Ita No.2499/Kol/2025 (नििाारण वर्ा / Assessment Year :2017-2018) Arvind Kumar Jaiswal, Vs Ito Ward-33(1), Kolkata 10B, Middleton Row, Kolkata-700071 Pan No. :Acwpj 1463 E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Shri Jaydeep Chakraborty, Advocate राजस्व की ओर से /Revenue By : Shri Abhijit Adhikary, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 13/01/2026 घोषणा की तारीख/Date Of Pronouncement : 13/01/2026 आदेश / O R D E R This Is An Appeal Filed By The Assessee Against The Order Dated 28.02.2025, Passed By The Ld.Cit(A), National Faceless Appeal Centre (Nfac), Delhi, For The Assessment Year 2022-2023. 2. The Appeal Of The Assessee Is Delayed By 187 Days. In This Regard, The Assessee Has Filed An Application For Condonation Of Delay Supported With An Affidavit Stating Therein Sufficient Reasons For Condonation Of Delay. Ld.Sr. Dr Has Also Not Objected To Condone The Delay. Considering The Prayer Of The Assessee In The Application & The Sufficient Reasons For Delay, I Condone The Delay Of 187 Days In Filing The Appeal & The Appeal Of The Assessee Is Admitted For Hearing. 3. It Was Submitted By The Ld. Ar That The Notice Issued U/S.143(2) Of The Act, Dated 29.09.2018, Whcih Is Shown At Page 63 Of The Paper Book Is Not As Per The Format Prescribed By The Cbdt. The Said Notice Reads As Follows:-

For Appellant: Shri Jaydeep Chakraborty, AdvocateFor Respondent: Shri Abhijit Adhikary, Sr. DR
Section 143Section 143(2)

dated 10.08.2018, specifies only computer aided scrutiny selection which neither mentioned it either to be a limited or a complete scrutiny nor 8 compulsory manual scrutiny. Thus, the said notice has been issued in violation of the instruction issued by CBDT as noted above. In our opinion, the revenue authorities

Brinda Daga, Kolkata vs. D.C.I.T., CC - 4(1), Kolkata

ITA 2089/KOL/2025[2020-2021]Status: DisposedITAT Kolkata13 Jan 2026AY 2020-2021
For Appellant: Shri S.M.Surana, AdvocateFor Respondent: Shri Abhijit Adhikary, Sr. DR
Section 143(2)

assessment proceedings in a widespread manner from this financial year. 2. The three formats of notice(s) are: Limited Scrutiny (Computer Aided Scrutiny Selection) Complete Scrutiny (Computer Aided Scrutiny Selection) Compulsory Manual Scrutiny The revised format of 143(2) notice(s) with a note on benefits & Procedures of 'E- Proceeding ... enclosed note Seal Yours faithfully, (Name of the Assessing Officer) (Designation) (Telephone No./Fax No.) (E-mail ID) 7 ITA No.2089/KOL/2025 Complete Scrutiny (Computer Aided Scrutiny Selection) Notice under Section 143(2) of the Income-tax Act, 1961 PAN NO: Dated......................... To Sir/Madam This is for your kind information that

Delhi Gujarat Fleet Carriers Private Limited, Gurgaon vs. Dy. Commissioner of Income Tax, Circle-1(1), Gurgaon

In the result, the Assessee’s appeal is partly allowed

ITA 6273/DEL/2025[2021-22]Status: DisposedITAT Delhi13 Jan 2026AY 2021-22

Bench: Shri Mahavir Singh, Hon’Ble & Smt. Renu Jauhri, Hon’Bleasstt. Year : 2021-22 Delhi Gujarat Fleet Carriers Vs. Dcit, Circle 1(1), Private Limited, Aayakar Bhawan, H.No. 1/34, Shivaji Nagar, Udyog Vihar, Gurgaon Phase-V, Gurgaon (Pan: Aaccd6847K) (Appellant) (Respondent) Appellant By : Ms. Kavita Gupta, Ca Respondent By : Sh. Ajay Kumar Arora, Sr. Dr

For Appellant: Ms. Kavita Gupta, CAFor Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 194CSection 270A

total income of Rs. 15,92,08,490/- and claiming a refund of Rs. 3,40,35,820/-. The case was selected for ‘Complete Scrutiny’ due to high receipts under section 194C and low net profit. A notice under section 143(2) was issued on 28.6.2022, followed by a notice

Kamlesh Singh, Kolkata vs. I.T.O. Ward-4(30, Kolkata

ITA 2459/KOL/2025[2017-18]Status: DisposedITAT Kolkata12 Jan 2026AY 2017-18

Bench: Shri George Mathan

Section 143(2)

assessment proceedings in a widespread manner from this financial year. 2. The three formats of notice(s) are: Limited Scrutiny (Computer Aided Scrutiny Selection) Complete Scrutiny (Computer Aided Scrutiny Selection) Compulsory Manual Scrutiny The revised format of 143(2) notice(s) with a note on benefits & Procedures of 'E- Proceeding ... enclosed note Seal Yours faithfully, (Name of the Assessing Officer) (Designation) (Telephone No./Fax No.) (E-mail ID) 5 ITA No.2459/KOL/2025 Complete Scrutiny (Computer Alded Scrutiny Selection) Notice under Section 143(2) of the Income-tax Act, 1961 PAN NO: Dated: To Sir/Madam Year...... filed vide ack. no. has been

Rama Rao Venu Gopala Rao, Tamil Nadu vs. Income Tax Officer, Ward 1, Tamil Nadu

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 2877/CHNY/2025[2019-20]Status: DisposedITAT Chennai12 Jan 2026AY 2019-20

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. Amit Rai, C.A. (Virtual)For Respondent: Shri. K. Ilaiyaraja, Addl. C.I.T
Section 143(3)Section 89

arrears or advances on which TDS had been :-2-: ITA. No:2877/Chny/2025 deducted by the employer of the assessee. The case was selected for complete scrutiny under CASS and accordingly the Assessing Officer issued statutory notices and called for details. In response to the notice, the assessee submitted its reply

Sre Thanigai Agencies, Namakkal vs. Income Tax Officer, Ward 2, Namakkal

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 2529/CHNY/2025[2017-18]Status: DisposedITAT Chennai12 Jan 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Ms. R. Anitha, Addl. C.I.TFor Respondent: 18.11.2025
Section 143(3)Section 69A

eggs and has filed its return of income on 03.11.2017 for A.Y.2017-18, declaring total income of Rs.97,510/-. Subsequently, the case was selected for ‘Complete Scrutiny’ under CASS. The Assessing Officer issued statutory notices to the assessee and called for details. In response to the notice, the assessee submitted