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“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

Ram Ratan Singh Pal, Lucknow vs. Assessing Officer, NFAC, Delhi

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 387/LKW/2025[2020-21]Status: DisposedITAT Lucknow21 Nov 2025AY 2020-21

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 Ram Ratan Singh Pal V. The Assessment Unit 5C/111, Girdhar Kunj Nfac Sector 5, Vrindavan Colony Telibagh, Lucknow (U.P) Tan/Pan:Ahqpp7018N (Appellant) (Respondent) Appellant By: Ms. Gurneet Kaur, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 18.01.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 15.01.2021, Declaring A Total Income Of Rs.2,81,520/- Under The Head Income From Salary. The Return Filed By The Assessee Was Processed Under Section 143(1) Of The Income Tax Act, 1961 & A Refund Of Rs.2,50,510/- Was Created. Subsequently, The Assessee Filed Revised Return Of Income Under Section 139(5) Of The Act On 25.02.2021, Declaring The Same Income Originally Returned, I.E., Rs.2,81,520/-. In The Revised Return Of Income, The Assessee Declared Income From Salary At Rs.2,81,520/- & Income From

For Appellant: Ms. Gurneet Kaur, AdvocateFor Respondent: Shri Amit Kumar, D.R
Section 139(5)Section 143(1)Section 144Section 145(3)Section 270ASection 44A

Rs.2,49,03,651/- and other expenses, the total income had been declared at Nil. The case of the assessee was selected for complete scrutiny for the reason of low income from Tax Collected at Source (TCS) receipts from liquor. The Assessing Officer (AO) issued statutory notices to the assessee

Manish Ray & Co., Siliguri vs. I.T.O., Ward - 1(1), Siliguri

In the result, appeal of the assessee is allowed for statistical

ITA 1545/KOL/2025[2018-2019]Status: DisposedITAT Kolkata21 Nov 2025AY 2018-2019

Bench: SHRI DUVVURU RL REDDY (Vice President)

For Appellant: Shri Sujit Basu & Ms. Paramita BasuFor Respondent: Shri Sima Das Biswas, Sr. DR
Section 143(3)Section 250Section 40

filed its return of income for A.Y.2018-19 on 29.10.2018 declaring business income at Rs.3,52,372/-. The case of the assessee was selected for Complete Scrutiny assessment under the E-assessment Scheme, 2019 for the following reason - “Excess Contribution of Provident Fund, Superannuation Fund or Gratuity Fund.” 5. Accordingly

Chandra Panneerselvam, Vellore vs. PCIT., Chennai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 91/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.91/Chny/2025 Assessment Years: 2015-16 Chandra Pannerselvam, Principal Commissioner Of Income No.2/2, Old Munsif Court Street, Tax, Saidapet, Vellure, Circle-1, Tamil Nadu - 632 012. Vellore. [Pan: Aahpp9253B] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Mr.N.Arjun Raj, Advocate प्रत्यर्थी की ओर से /Revenue By : Mr.Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 16.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.11.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Mr.N.Arjun Raj, AdvocateFor Respondent: Mr.Bipin C.N, CIT
Section 143(3)Section 263

Chennai. Return declared income of Rs.20,04,090/- was filed on 18.11.2015. The assessee was originally selected for limited scrutiny and subsequently converted to complete scrutiny. The Ld.AO determined Page - 2 - of 8 total income at Rs.73,54,900/- vide order dated 26.12.2017 u/s 143(3) after making disallowance ... Sources for this investment ought to have been examined during complete scrutiny. (iii) In respect of plots sold, treating them as stock in trade, the assessee had drawn an Income & Expenditure Account in which she had admitted sale consideration of plots at Rs. 1,69,15,900/- and SB interest

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Private Limited, Chennai

ITA 1819/CHNY/2025[2022-23]Status: DisposedITAT Chennai21 Nov 2025AY 2022-23

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1817 To 1819/Chny/2025 निर्धारण वर्ष/Assessment Years: 2020-21 To 2022-23

Section 132Section 139Section 143(2)Section 143(3)Section 153CSection 250

bottles and transportation & logistics services. Consequent to the search action, the income-tax assessments for AYs 2020-21 to 2022-23 was selected for complete scrutiny by issue of notice(s) u/s 143(2) of the Act and the assessment(s) were completed u/s 143(3) assessing the total income

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Private Limited, Chennai

ITA 1818/CHNY/2025[2021-22]Status: DisposedITAT Chennai21 Nov 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1817 To 1819/Chny/2025 निर्धारण वर्ष/Assessment Years: 2020-21 To 2022-23 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1550 To 1552/Chny/2025 निर्धारणवर्ष/Assessment Years: 2020-21 To 2022-23 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025 ::2 ::

Section 132Section 139Section 143(2)Section 143(3)Section 153CSection 250

bottles and transportation & logistics services. Consequent to the search action, the income-tax assessments for AYs 2020-21 to 2022-23 was selected for complete scrutiny by issue of notice(s) u/s 143(2) of the Act and the assessment(s) were completed u/s 143(3) assessing the total income

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Southern Agrifurane Industries Private Limited, Chennai

ITA 1817/CHNY/2025[2020-21]Status: DisposedITAT Chennai21 Nov 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 139Section 153CSection 250

action, the income-tax assessments for AYs 2020 tax assessments for AYs 2020-21 to 2022-23 was selected for 23 was selected for complete scrutiny by issue of notice(s) u/s 143(2) of the Act and the complete scrutiny by issue of notice ... complete scrutiny by issue of notice(s) u/s 143(2) of the Act and the assessment(s) were completed u/s 143(3) assessing the total income for assessment(s) were completed u/s 143(3) assessing the total income for assessment(s) were completed u/s 143(3) assessing the total income

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

ITA 1552/CHNY/2025[2022-23]Status: DisposedITAT Chennai21 Nov 2025AY 2022-23

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1817 To 1819/Chny/2025 निर्धारण वर्ष/Assessment Years: 2020-21 To 2022-23 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1550 To 1552/Chny/2025 निर्धारण वर्ष/Assessment Years: 2020-21 To 2022-23 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025 ::2 ::

Section 132Section 139Section 143(2)Section 143(3)Section 153CSection 250

bottles and transportation & logistics services. Consequent to the search action, the income-tax assessments for AYs 2020-21 to 2022-23 was selected for complete scrutiny by issue of notice(s) u/s 143(2) of the Act and the assessment(s) were completed u/s 143(3) assessing the total income

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

In the result, both the appeals filed by the Revenue and the

ITA 1551/CHNY/2025[2021-22]Status: DisposedITAT Chennai21 Nov 2025AY 2021-22

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 139Section 143(2)Section 143(3)Section 153CSection 250

bottles and transportation & logistics services. Consequent to the search action, the income-tax assessments for AYs 2020-21 to 2022-23 was selected for complete scrutiny by issue of notice(s) u/s 143(2) of the Act and the assessment(s) were completed u/s 143(3) assessing the total income

Southern Agrifurane Industries Pvt. Ltd., Chennai vs. ACIT, Central Circle-2(2), Chennai

ITA 1550/CHNY/2025[2020-21]Status: DisposedITAT Chennai21 Nov 2025AY 2020-21

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपीलसं./Ita Nos.1817 To 1819/Chny/2025 निर्धारण वर्ष/Assessment Years: 2020-21 To 2022-23 The Dcit, Central Circle-2(2), Chennai. V. M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai - 600 004. (अपीलार्थी/Appellant) [Pan: Aagcs 9705 F] (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita Nos.1550 To 1552/Chny/2025 निर्धारणवर्ष/Assessment Years: 2020-21 To 2022-23 M/S. Southern Agrifurane Industries Pvt. Ltd., Mgm Centre No.1, 9Th Cross Street, Dr. Radhakrishnan Salai, Mylapore, Chennai – 600 004. [Pan: Aagcs 9705 F] (अपीलार्थी/Appellant) Department By Assessee By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement V. The Dcit, Central Circle-2(2), Chennai. (प्रत्यर्थी/Respondent) : Mrs. C. Yamuna, Cit & Mr. Bipin, Cit : Mr. N. Arjun Raj, Advocate : 08.10.2025 : 21.11.2025 ::2 ::

Section 132Section 139Section 143(2)Section 143(3)Section 153CSection 250

bottles and transportation & logistics services. Consequent to the search action, the income-tax assessments for AYs 2020-21 to 2022-23 was selected for complete scrutiny by issue of notice(s) u/s 143(2) of the Act and the assessment(s) were completed u/s 143(3) assessing the total income

Florida Retirement System, Mumbai vs. Assistant Commissioner of Income Tax International Taxation -2(3)(1), Mumbai

The appeal stands allowed in the aforesaid terms

ITA 1866/MUM/2025[2022-23]Status: DisposedITAT Mumbai21 Nov 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 115ASection 144Section 144CSection 234Section 234BSection 270ASection 70Section 70(2)

filed its return of income on 20 July 2022 declaring total income of Rs. 6,00,22,42,100. The return was selected for complete scrutiny under the Computer Aided Scrutiny Selection and a notice under section 143(2) dated 31 May 2023 was issued. 4. Pursuant thereto, a Draft

M/S. Assam Industrial Development Corporation Ltd., Guwahati vs. Deputy Commissioner of Income-Tax, Circle-3, Guwahati

In the result, the appeal of the assessee is allowed

ITA 97/GTY/2020[2017-18]Status: HeardITAT Guwahati20 Nov 2025AY 2017-18

Bench: Shri Rajesh Kumar & Shri Manmohan Dasassessment Year: 2017-18 Assam Industrial Development Corporation Ltd……................……….……Appellant A-4, R G Baruah Road, Ambikagiri Nagar, Guwahati, Assam-781024. [Pan: Aacca4720A] Vs. Acit, Circle-3, Guwahati.………..…………………………...……...…..…..Respondent Appearances By: Shri Somnath Ghosh, Advocate & Amalan Bhadra, Fca, Appeared On Behalf Of The Appellant. Shri Sanjay Jha, Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 18, 2025 Date Of Pronouncing The Order : November 20, 2025 Order Per Rajesh Kumar: This Is An Appeal Preferred By The Assessee Against The Order Of The Cit(Appeals)-2, Guwahati (Hereinafter Referred To As The “Ld. Cit(A)”] Dated 27.02.2020 For The Ay 2017-18. 2. At The Outset, During The Course Of Assessment Proceedings, The Assessee Has Raised Legal Issue Challenged The Assessment Framed Based On Notice Issued U/S 143(2) Of The Act Which Is Not In Accordance With Instruction No. F. No. 225/157/2017/Ita-Ii Dated 23- 06-2017, Issued By The Cbdt.

Section 143(2)Section 143(3)

vehemently submitted that the notice u/s 143(2) of the Act does not specify whether it is a limited scrutiny or a complete scrutiny or a compulsory manual scrutiny. The ld. AR submitted that the CBDT has issued specific instruction vide instruction no. F. No. 225/157/2017/ITA-II Dated ... other hand submitted that this is a computer- generated notice and the non-mentioning of the fact of either limited or complete scrutiny or compulsory manual scrutiny would not render 2 Assam Industrial Development Corporation Ltd the issuance of notice u/s 143(2) of the Act as invalid. Therefore, additional

Reliance Commercial Dealers Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 8(1)(1), Mumbai

In the result, appeal of the assessee stands allowed

ITA 3800/MUM/2025[2021-22]Status: DisposedITAT Mumbai20 Nov 2025AY 2021-22

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 142(1)Section 143(1)Section 143(1)(a)Section 143(2)Section 143(3)Section 244A

return was processed u/s 143(1)(a) of the Act on 22/09/2022 at total income of Nil. 2.1. A complete scrutiny was taken up in case of the assessee and statutory notices u/s 143(2) of the Act was issued. Notice u/s 142(1) of the Act was also issued

Supriya Nagendla, Secunderabad vs. ITO., Ward-4(1), Hyderabad

In the result, the appeal of the assessee is dismissed

ITA 1521/HYD/2025[2018-19]Status: DisposedITAT Hyderabad19 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1521/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Smt. Supriya Nagendla Vs. Income Tax Officer Secunderabad Ward 4(1) Pan:Aaupn8127B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Assessee Smt. Supriya Nagendla राज" व "ारा/Revenue By:: Shri Abhinav Pitta, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Smt. Supriya Nagendla (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 05.08.2025 For The A.Y 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Assessee Smt. Supriya NagendlaFor Respondent: : Shri Abhinav Pitta, Sr. DR
Section 10Section 142(1)Section 143(2)Section 143(3)Section 17(3)

filed her return of income on 10.01.2019, declaring a total income of Rs.25,10,760/-. The case of the assessee was selected for Complete Scrutiny under CASS on the issues of Salary Income and Refund Claim and notice under section 143(2) of the Income

Sri Gowri Sankara Sagara (Uppara) Anna Sathra Sangham, Kurnool vs. ITO., Exemption Ward, Hyderabad

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

ITA 1507/HYD/2025[2018-19]Status: DisposedITAT Hyderabad19 Nov 2025AY 2018-19

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

declaring total income at Rs. Nil after claiming exemption under Section 11 of the Income Tax Act, 1961. The case was selected for complete scrutiny assessment under the E- assessment Scheme, 2019 for verification of approval under Section 80G and large voluntary contributions reported in the return. Accordingly, notice under

Penninti Vivekananda Rao, Hyderabad vs. ADIT (Int Taxn)-2, Hyderabad

In the result, the appeal of the assessee is allowed

ITA 1494/HYD/2025[2020-21]Status: DisposedITAT Hyderabad19 Nov 2025AY 2020-21

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1494/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Shri Penninti Vivekananda Vs. Adit (International Rao, Hyderabad Taxation)-2 Pan:Ayupp1895L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu राज" व "ारा/Revenue By:: Smt. U Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Penninti Vivekananda Rao (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-10, Hyderabad (“Ld. Cit(A)”) Dated 29.07.2025 For The A.Y 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Advocate H SrinivasuluFor Respondent: : Smt. U Mini Chandran, CIT(DR)
Section 143(2)Section 270A

three Equity Plus Fund issued by Bajaj Allianz Life Insurance Co. Ltd. (“Bajaj Equity Plus Fund”). The case of the assessee was selected for complete scrutiny under CASS, and statutory notices under section 143(2) and 142(1) of the Income Tax Act,1961 (“ the Act”) were issued

Deepali Kapoor, Hyderabad vs. ITO., Ward-12(1), Hyderabad

In the result, the appeal of the is allowed for statistical purposes

ITA 1097/HYD/2025[2022-2023]Status: DisposedITAT Hyderabad19 Nov 2025AY 2022-2023

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1097/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23) Ms. Deepali Kapoor Vs. Income Tax Officer Hyderabad Ward 12 (1) Pan:Annpk2904M Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा/Revenue By:: Shri R. Kumaran, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 12/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Ms. Deepali Kapoor (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 10.06.2025 For The A.Y 2022-23. 2. The Assessee Has Raised The Following Grounds Of Appeal: “1. The Impugned Order Of The Learned Authorities Below In So Far As It Is Against The Appellant Is Opposed To Law, Weight Of Page 1 Of 7

For Appellant: CA Pawan Kumar ChakrapaniFor Respondent: : Shri R. Kumaran, Sr. DR
Section 143(2)Section 143(3)Section 144BSection 234BSection 68

income for Assessment Year 2022-23 on 28.09.2022, declaring the total income of Rs. Nil. The case of the assessee was selected for Complete Scrutiny through CASS, and accordingly notice under section 143(2) of the Income Tax Act, 1961 (“the Act”) dated 02.06.2023 was issued by the Learned Assessing

Vermeiren India Rehab Private Limited, Tirupati vs. DCIT., Circle-1(1), Tirupati

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

ITA 1315/HYD/2024[2021-22]Status: DisposedITAT Hyderabad19 Nov 2025AY 2021-22

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Sri Sandeep Bagmar R, AdvocateFor Respondent: MS. U. Mini Chandran, CIT-DR
Section 143(3)Section 144C(5)Section 32

impugned assessment year 2021-2022 declaring returned gross loss of Rs.4,22,627/-. The case of the assessee company was selected for complete scrutiny on account of international transactions in respect of lending or borrowing of money [T.P. Risk Parameter] and notice u/sec.143(2) of the Act was issued

Jayanta Fanzen Lighting Industries Private Limited, Kolkata West Bengal vs. Assistant Commissioner of Income Tax, Circle 10(1), Kolkata

In the result, the appeal of the assessee

ITA 1239/KOL/2025[2017-18]Status: DisposedITAT Kolkata19 Nov 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Jayanta Fanzen Lighting Acit, Circle 10(1) Industries Private Limited Aayakar Bhawan P-7, 2F Destiny Tower, 2 Nd Floor, Chowringhee Square, Vs. Chinar Park, Barabazar, Kolkata-700069, West Bengal Kolkata-700007, West Bengal (Appellant) (Respondent) Pan No. Aabcj6752E Assessee By : Shri Giridhar Dhelia, Ar Revenue By : Shri Dipu Koley, Dr Date Of Hearing: 28.10.2025 Date Of Pronouncement: 19.11.2025

For Appellant: Shri Giridhar Dhelia, ARFor Respondent: Shri Dipu Koley, DR
Section 143(2)Section 69A

that the assessee filed the return of income on 26.10.2017, declaring income of ₹9,17,340/-. The case of the assessee was selected for complete scrutiny through Computer Jayanta Fanzen Lighting Industries Private Limited; A.Y. 2017-18 Assisted Scrutiny Selection (CASS) on account of large cash deposits and abnormal increase

ITO-19(3)(1), Mumbai vs. The Jackson Coop Credit Society of the Employees of Western Railway Limited, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2976/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Nov 2025AY 2018-19

Bench: Shri Om Prakash Kant & Shri Raj Kumar Chauhan

Section 142(1)Section 250Section 56Section 62Section 80PSection 80P(2)(a)

chapter VI-A) of the Act. The return of income filed by the assessee has been selected for complete scrutiny by issuing statutory notice u/s 142(1) dated 23/01/2020 alongwith reminders dated 12/03/2021, 22/03/2021 and 28/032021. The assessee was asked to furnish a break- up of the interest income received

Standard Castings Pvt Ltd, Delhi vs. ITO Ward-24(1), Delhi

In the result, the appeal filed by the assessee is allowed

ITA 4406/DEL/2025[2018-19]Status: DisposedITAT Delhi19 Nov 2025AY 2018-19

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member), SHRI VIMAL KUMAR (Judicial Member)

For Appellant: Shri Satyen Sethi, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 115JSection 143Section 143(1)Section 143(3)Section 154

separately appealable. The above findings are distinguishable in the facts of the present case. Once the case of the assessee is selected for complete scrutiny, the order passed u/s 143(1) is merged with regular assessment. It is an accepted fact that the order passed u/s 143(1) is only