“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

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

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

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

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

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

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

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

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

Mb Akkaiah and Company, Miryalguda vs. ACIT., Circle-7(1), Hyderabad

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

ITA 1133/HYD/2025[2017-18]Status: DisposedITAT Hyderabad10 Sept 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: -None-For Respondent: Sri Madan Mohan Meena, Sr. AR

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250

return was processed u/sec.143(1) of the Income Tax Act, 1961 [in short “the Act”] and subsequently, the case was selected for Complete Scrutiny under CASS. The Assessing Officer issued notice u/sec.143(2) of the Act on 27.09.2018 which was served upon the assessee. Further, during the course of assessment ... completion of the assessment. During the course of assessment proceedings, the Assessing Officer noted that, the case of the assessee has been selected for complete scrutiny on two issues i.e., (i) Large value cash deposit during demonetization period reported and (ii) the quantitative details of principal items of goods traded

Orbis Real Estate Fund I, Hyderabad (Auth. Rep.) vs. ADIT (International Taxation)-2 - 2, Hyderabad

In the result, the appeal of the assessee is partly allowed

ITA 785/HYD/2024[2020-2021]Status: DisposedITAT Hyderabad10 Sept 2025AY 2020-2021

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

For Appellant: Shri Sai Sourabh K, C.AFor Respondent: Dr. Narender Kumar Naik

Section 143(3)Section 154

declaring total income of Rs.Nil, claiming a refund of Rs.13,70,49,255/-. The case of the assessee was selected for complete scrutiny for verification of high refund claim and income from sale of ITA No.785/Hyd/2024 7 property. Accordingly, notice u/s.143(2) was issued to the assessee and after considering

DCIT., Circle-13(1), Hyderabad vs. The Singareni Collieries Company Limited, Kothagudem

In the result, the appeal filed by the Revenue stands dismissed

ITA 307/HYD/2024[2018-19]Status: DisposedITAT Hyderabad10 Sept 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

For Appellant: Shri M.V. Anil Kumar, Advocate and Shri C.H.Venkatesh, C.AFor Respondent: Ms.U. Mini Chandran, CIT-DR

Section 143(2)Section 143(3)Section 144B

year 2018–19 on 30th September 2018, admitting a total income of Rs.1963,50,31,315/-. The case of the assessee was selected for complete scrutiny and, accordingly, notice under section 143(2) was issued to the assessee. After considering the submissions of the assessee, the Learned Assessing Officer

Singareni Collieries Company Limited, Kothagudem vs. DCIT., Circle-13(1), Hyderabad

In the result, the appeal filed by the Revenue stands dismissed

ITA 285/HYD/2024[2018-19]Status: DisposedITAT Hyderabad10 Sept 2025AY 2018-19

For Appellant: Shri M.V. Anil Kumar, Advocate and Shri C.H.Venkatesh, C.AFor Respondent: Ms.U. Mini Chandran, CIT-DR

Section 143(2)Section 143(3)Section 144B

M P Birla Foundation Educational Society, Kolkata vs. Dy. Commissioner of Income Tax (Exemption), Kolkata

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

ITA 989/KOL/2025[2018-19]Status: DisposedITAT Kolkata10 Sept 2025AY 2018-19

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 10Section 143(1)Section 143(1)(a)Section 250

states that subsequently the case of the appellant was selected I.T.A. No.: 989/KOL/2025 Assessment Year: 2018-19 M P Birla Foundation Educational Society. for complete scrutiny assessment under the E-assessment Scheme, 2019 and the assessment was completed under section 143(3) by an order dated April 7, 2021 assessing

Somnath Gupta, Kolkata vs. ACIT, C.C. 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1147/KOL/2025[2018-2019]Status: DisposedITAT Kolkata10 Sept 2025AY 2018-2019

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Somnath Gupta Acit, C.C 2(1), C/O S.N. Ghosh & Associates, Aaykar Bhawan Poorva, 110, Shanti Pally, 5 Th Floor, Advocates 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Eastern Metropolitian By Pass, Vs. Street, Kolkata-700001, Kolkata-700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Adwpg8240K Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri S.B. Chakraborthy, Dr Date Of Hearing: 02.09.2025 Date Of Pronouncement: 10.09.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S.B. Chakraborthy, DR

Section 133ASection 143(1)Section 143(2)Section 144

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. Somnath Gupta ... 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 the issuance of notice u/s 143(2) of the Act as invalid. Therefore, additional ground raised by the assessee

Perfect Filaments Limited, Mumbai vs. Principal Commissioner of Income Tax Circle -4, Mumbai

In the result, the appeal by the assessee is partly allowed in terms of our aforesaid decision

ITA 3501/MUM/2025[2020-21]Status: DisposedITAT Mumbai10 Sept 2025AY 2020-21

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailperfect Filaments Limited, E-23/24/25/26, Commerce Centre, Tardeo Road Tulsi Wadi, S.O., ............... Appellant Mumbai - 400034 Pan : Aaacp4215F V/S Principal Commissiioner Of Income Tax-4 ……………… Respondent 6Th Floor, Aayakar Bhavan, M.K. Road, Mumbai – 400020 Assessee By : Shri Dharan Gandhi Revenue By : Shri R.A. Dhyani, Cit-Dr

For Appellant: Shri Dharan GandhiFor Respondent: Shri R.A. Dhyani, CIT-DR

Section 143(3)Section 201Section 263Section 40Section 80G

return of income on 02.02.2021, declaring a total income of Rs.16,91,91,270/-. The return filed by the assessee was selected for complete scrutiny for the following reasons: a. Lower amount disallowed under section 40(a)(i) in ITR in comparison to default found under section

Mahashian Di Hatti (P) Ltd, New Delhi vs. PCIT-4, New Delhi

ITA 1987/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Sept 2025AY 2020-21

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.

Section 143(2)Section 143(3)Section 263Section 80Section 80G

return on 14/02/2021 declaring total income of Rs.6,20,33,84,130/-. The return of income of the Assessee was picked up for ‘Complete Scrutiny' by the ACIT, NAFAC-1 (1)(2) Delhi u/s 143(2) of the Act by issuing notice dated 29/06/2021 on the issue of ‘stock valuation ... Insight, E-filing, AO portal available to AU. 3. No enquiry has been conducted on the issues for which the assessments were selected for complete scrutiny. 4. The initial questionnaire issued by the Ld AO had not sought specific information and evidences for which the case was selected for scrutiny

Assistant Commissioner of Income Tax, 5(1)(1), Noida vs. Ebixcash Limited, Noida

In the result, the appeal filed by the Revenue is dismissed and by assessee is allowed

ITA 4738/DEL/2024[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri Anubhav Sharma & Shri Manish Agarwalassessment Year-2018-19) M/S Ebix Cash Ltd., Asst. Cit, Plot No.122 & 123, Nsez, Phase- Circle-5(1)(1), Ii, Noida, Vs. Gautambudh Nagar, Gautambudh Nagar-201305 Noida, Uttarparadesh. Uttar Pradesh, India. Pan-Aaace9981H (Appellant) (Respondent) Asst. Cit, M/S Ebix Cash Ltd., Circle-5(1)(1), Plot No.122 & 123, Nsez, Gautambudh Nagar, Vs. Phase-Ii, Noida, Noida, Uttar Paradesh. Gautambudh Nagar-201305 Uttar Pradesh, India. Pan-Aaace9981H (Appellant) (Respondent) Assessee By Shri Lalit Mohan, Ca & Shri Ankit Kumar, Adv. Department By Shrirajesh Kumar Dhanesta,Sr.Dr Date Of Hearing 14/08/2025 Date Of Pronouncement 10/09/2025 Order Per Anubhav Sharma, Jm:

Section 10ASection 115JSection 143(3)Section 144BSection 14ASection 14A(1)Section 250

FBIX Cash Ltd. vs. ACIT 2. On hearing, both the sides, we find that the case of the assessee was selected for complete scrutiny assessment. The assessee had filed return of income declaring total income of Rs.13,98,12,000/-. The Assessing Officer had examined the issues with regard

Ebix Cash Ltd., Noida vs. ACIT Circle-5(1)(1), Gautam Budh Nagar

In the result, the appeal filed by the Revenue is dismissed and by assessee is allowed

ITA 4453/DEL/2024[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Section 10ASection 115JSection 143(3)Section 144BSection 14ASection 14A(1)Section 250

Laxmi Narcinva Urban Co-Operative Credit Society Limited, Margao vs. Income Tax Officer, Ward - 3, Margao

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

ITA 185/PAN/2025[2017-18/]Status: DisposedITAT Panaji09 Sept 2025

Bench: Shri Pavan Kumar Gadalei T A. Nos.185/Pan/2025 (A.Y. 2017-18 ) Laxmi Narcinva Urban Vs Ito-Ward-3, Cooperative Credit Society Ltd, Blessings Pioneer . Katkar Guru Ashish Building, Complex, 1 St Floor,Rua Clovis Costa Old Market, Road, Margoa-403601, Margoa-403601, Goa. Goa. Pan .No. Aaajl1003E (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri. Pramod.Y.Vaidya.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 08.09.2025 घोषणा की तारीख/Date Of Pronouncement 09.09.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Nfac/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. 2. At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay Of In Filing The Appeal Before The Hon’Ble Tribunal & The Assesse Has Filed The Application & Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned In The Affidavit Are Reasonable & The Ld. Dr Has No Specific Objections.

Section 68

total income of Rs. Nil after claiming deduction u/sec 80P of the Act of Rs.13,89,693/-. Subsequently the case was selected for complete scrutiny under CASS and notice u/sec143 (2) and u/sec 142(1) of the Act are issued calling for details in respect of claims and the information

Anil Kumar Batar, Sikar vs. PCIT-Jaipur-2, Jaipur

In the result, the appeal of the assessee is allowed

ITA 418/JPR/2025[2018-19]Status: DisposedITAT Jaipur09 Sept 2025AY 2018-19

For Appellant: Shri Shrawan Kumar Gupta, Adv. &For Respondent: Shri Gorav Avasthi, JCIT-DR

Section 143(3)Section 144BSection 147Section 263

view. The case of the assessee was more specific to the limited scrutiny or it is not case of the assessee for complete scrutiny u/s 143(3) for regular assessment and the very basis of reopening of the case under section 148 was on account of cash deposits ... detailed scrutiny in case—AO is duty bound to follow instructions in case limited scrutiny assessment proceeding are proposed to be converted into complete scrutiny and without following said procedure and necessary approval of competent authority conducting an enquiry on issue which is outside limited scrutiny would be beyond jurisdiction

Mahatma Gandhi Nagri Sahakari Pat Sanstha Mydt Udgir, Latur vs. Income Tax Officer- Ward 1 -Latur, Latur

In the result, the appeal of the assessee is allowed

ITA 671/PUN/2025[2020-21]Status: DisposedITAT Pune09 Sept 2025AY 2020-21

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita Nos.670 & 671/Pun/2025 निर्धारण वर्ष / Assessment Years : 2018-19 & 2020-21 Mahatma Gandhi Nagri Sahakari Pat Sanstha Mydt Udgir, Bidar Road, Near Mahatma Gandhi Udyan, Udgir, Latur-413517 Pan: Aabam7649H अपीलार्थी / Appellant Assessee By : Department By : Date Of Hearing : Date Of Pronouncement : Ito, Ward-1, Latur Vs. प्रत्यर्थी / Respondent Miss Sailee Gujarathi (Virtual) Shri Ramnath P. Murkunde 02-07-2025 09-09-2025 आदेश / Order Per Astha Chandra, Jm : The Above Two Appeals Filed By The Assessee Are Directed Against The Two Separate Orders Both Dated 10.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac"] Pertaining To

For Appellant: Department byFor Respondent: Date of hearing

Section 142(1)Section 143(3)Section 80P(2)(a)Section 80P(2)(d)

after claiming deduction u/s 80P(2)(a)(i) of Rs.3,00,30,803/-. The case of the assessee was selected for complete scrutiny assessment under the E-assessment Scheme, 2019 on the following issues : (i) Bonus or Commission to Employee; (ii) Investment/Advances/Loans and (iii) Deduction from total income under Chapter

Mahatma Gandhi Nagri Sahakari Pat Sanstha Mydt Udgir, Latur vs. Income Tax Officer- Ward 1 -Latur, Latur

ITA 670/PUN/2025[2018-19]Status: DisposedITAT Pune09 Sept 2025AY 2018-19

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Miss Sailee Gujarathi (Virtual)For Respondent: Shri Ramnath P. Murkunde

Section 142(1)Section 143(3)Section 80P(2)(a)Section 80P(2)(d)

Savannah Lifestyle Private Limited, Mumbai, Maharashtra vs. National Faceless Appellate Centre, New Delhi

In the result, assessee’s appeals bearing ITA Nos 2672 & 2673/Mum/2025

ITA 2673/MUM/2025[2022-2023]Status: DisposedITAT Mumbai09 Sept 2025AY 2022-2023

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: NoneFor Respondent: Ms. Kavitha Kaushik (SR DR)

Section 139(1)Section 143(3)Section 145(3)Section 147Section 250

swimming pool and yoga classes. The assessee filed the return u/s 139(1) of the Act and the assessee’s case was taken for complete scrutiny under CASS. After the assessment, the addition was made under the head, ‘Income from business and profession’ and assessee’s books were rejected

Savannah Lifestyle Private Limited, Bandra West, Mumbai, Maharashtra vs. National Faceless Appellate Centre, New Delhi

In the result, assessee’s appeals bearing ITA Nos 2672 & 2673/Mum/2025

ITA 2672/MUM/2025[2019-2020]Status: DisposedITAT Mumbai09 Sept 2025AY 2019-2020

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: NoneFor Respondent: Ms. Kavitha Kaushik (SR DR)

Section 139(1)Section 143(3)Section 145(3)Section 147Section 250

Kesar Buildcon Private Limited, Banaskantha vs. The PCIT, Ahmedabad-3, Ahmedabad

Accordingly, we set aside the order passed by the PCIT and restore the assessment order passed by the Assessing Officer. The appeal of the assessee is thus allowed

ITA 790/AHD/2025[2021-22]Status: DisposedITAT Ahmedabad08 Sept 2025AY 2021-22

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2021-2028 Kesar Buildcon Pvt. Ltd. The Ld.Pr.Cit 1St Floor Shri Kesar Cold Vs. Ahmedabad-3 Storage Plot No.B-2 To 9, Rev Survey No.85/2 Paiki Near Hotel Jyoti Vil Banaskantha. Pan : Aabck 4923 E (Applicant) (Responent) : Shri Hem Chhajed, Ar Assessee By : Shri Rignesh Das, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 03/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 08/09/2025

For Appellant: Shri Rignesh Das, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 2(22)(e)Section 263Section 269S

issued by the CBDT, which lays down the modalities for conducting assessments under the Faceless Assessment Scheme and delineates the scope of limited scrutiny, complete scrutiny and compulsory scrutiny cases. Point No. 10, as reproduced from the Instruction, reads as under: “Notice u/s. 143(2) in scrutiny cases contain ... Representative also evidences that the inquiry was confined only to the said CASS parameter and that there was no conversion of the case into complete scrutiny with approval of the PCIT. This is also in conformity with the scheme of faceless assessment. 5.5 We have referred to Notification

ITO, Mumbai vs. Vatika Rayons Pvt Ltd., Mumbai

ITA 2895/MUM/2025[2014-15]Status: DisposedITAT Mumbai05 Sept 2025AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Rasesh ShahFor Respondent: Shri Kavitha Kaushik (SR DR)

Section 143(1)Section 143(2)Section 143(3)Section 250Section 56Section 68

declaring total income at Rs. NIL. The return of income was processed u/s. 143(1) of the Act. The case was selected for complete scrutiny. The notice u/s. 143(2) of the Act dated 31.08.2015 was issued by the Ld. AO to the assessee and was duly served

The Krishna District Lorry Owners Associations, Vijayawada vs. Income Tax Officer, Exemption Ward, Rajahmundry

In the result, appeal filed by the assessee is allowed

ITA 160/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam04 Sept 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 160/Viz/2024 (A.Y. 2018-19) The Krishna District Lorry Owners Associations V. Income Tax Officer –Exemption Ward 40-13-1/1, Near Benz Circle Rajahmundry Chandramoulipuram, Vijayawada – 520010 Andhra Pradesh [Pan:Aaatt4359H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 250

being a Trust filed its return of income on 22.09.2018 for the A.Y. 2018-19 disclosing Nil income. Subsequently, the case was selected for complete scrutiny under the e-assessment scheme, 2019 on the issue of “Receipts of Trust”. Thereafter, notices under section

Mukeshkumar Chandulal Dalwadi, Anand vs. The ACIT, Circle-1(3) Now Circle-1(1)(1), Vadodara

In the result, the appeal of the assessee is allowed

ITA 529/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad04 Sept 2025AY 2017-18

Bench: S/Shri Sanjay Garg & Makarand V.Mahadeokarasstt.Year : 2017-2018 Mukeshkumar Chandulal Acit, Cir.1(3), Now Dalwadi, Akshar Trading Vs. Cir.1(1)(1), Vadodara. A/66/3, Shastri Gunj Station Road, Petland/Anand Gujarat 388 450. Pan : Ajcpd 6980 H (Applicant) (Responent) : Shri B.T. Thakkar, Ca Assessee By Revenue By : Ms.Urvashi Mandhan, Sr.Dr सुनवाई क" तारीख/Date Of Hearing : 01/09/2025 घोषणा क" तारीख /Date Of Pronouncement: 04/09/2025

For Respondent: Ms.Urvashi Mandhan, Sr.DR

Section 142(1)Section 143(2)Section 143(3)Section 145(3)Section 250

year under consideration on 13.10.2017 declaring total income of Rs.5,62,070/-. The return was selected for scrutiny under the category of “Complete Scrutiny” through CASS. Pursuant thereto, notice under section 143(2) dated 09.08.2018 was issued and duly served upon the assessee. Further notices under section 142(1) along