“computer assisted scrutiny selection”

Assessment ProceduresSection 143(3)Section 143(3)128 judgments

Judgments citing computer assisted scrutiny selection

M/S. Kamakshi Jute Industries Limited, Kolkata vs. ACIT, Circle 1(1), Kolkata

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

ITA 3151/KOL/2025[2017-2018]Status: DisposedITAT Kolkata10 Mar 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115JSection 143(2)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(va)

income and income as per section 115JB of the Act at ₹1,49,04,775/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') and notices u/s 143(2) and 142(1) of the Act were issued, in response to which the assessee submitted

Jainam Ornament Private Limited, Gaya vs. Income Tax Officer, Gaya

In the result, the appeal of the assessee is allowed

ITA 284/PAT/2025[2017-18]Status: DisposedITAT Patna26 Feb 2026AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Vp & Shri Rajesh Kumar, Am Jainam Ornament Private Limited Income Tax Officer, Chowk, Gaya, Gaya, Gaya, Bihar Vs. Bihar-823001 (Appellant) (Respondent) Pan No. Aadcj2187M Assessee By : Shri Manish Rastogi, Ar Revenue By : Shri Ashwani Kr. Singal, Dr Date Of Hearing: 28.11.2025 Date Of Pronouncement: 26.02.2026

For Appellant: Shri Manish Rastogi, ARFor Respondent: Shri Ashwani Kr. Singal, DR

Section 145(3)Section 68

Ornament Private Limited; A.Y. 2017-18 the total income at ₹12,35,750/-. The case of the assessee was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) for the reasons of cash deposit during the demonetization period and abnormal increase in cash during the demonetization period as compared

Parama Construction Pvt. Ltd., Durgapur vs. ITO, Ward-2(3), Durgapur

In the result, the appeal of the assessee is allowed

ITA 1409/KOL/2023[2012-13]Status: DisposedITAT Kolkata26 Feb 2026AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm**

Section 131Section 143(3)Section 68

that the assessee filed the return of income on 27.09.2012, declaring total income of ₹12,03,650/-, which was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). The statutory notices along with questionnaire were issued and also replied by the assessee from time to time. The ld. AO noted

Dentsu Aegis Network India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax - Central Circle 1(1), Mumbai

ITA 6124/MUM/2025[2020-21]Status: DisposedITAT Mumbai20 Feb 2026AY 2020-21

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

For Appellant: Shri Ketan Ved &For Respondent: Shri Annavaran Kosuri

Section 115JSection 143(3)Section 14ASection 234Section 234BSection 234CSection 270A

processed under Section 143(1) determining total income at INR.6,80,51,040/-. Subsequently, the Assessee’s case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). The statutory audit of the Assessee was concluded during the course of assessment proceedings and accordingly, the Assessee submitted the 3 Assessment

Brightmoon Securities Private Limited, Kolkata vs. ITO, Ward 25(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 3285/KOL/2025[2018-2019]Status: DisposedITAT Kolkata17 Feb 2026AY 2018-2019

Bench: Shri Rajesh Kumar, Am Brightmoon Securities Private Ito, Ward 25(1) Limited Aaykar Bhawan Dakshin, 2, C/O S.N. Ghosh & Associates, Gariahat Road (South) Advocates, 2 Garstin Place, 2 Nd Room No.1/9, 1St Floor, Vs. Floor, Suite No.203, Off Hare Kolkata-700053, Street, Kolkata-700001, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aagcb7280E Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Susanta Saha, DR

Section 139(1)Section 143Section 143(2)Section 143(3)

income u/s 139(1) of the Act on 19.09.2018, declaring total income of ₹1,72,800/-, which was selected for complete scrutiny through Computer Assisted Scrutiny Selection (CASS). Thereafter, the notice u/s 143(2) & 142(1) of the Act were issued on 28.09.2019 & 06.01.2020 respectively, along with the questionnaire which

Ashoke Sen, Kolkata vs. I.T.O., Ward - 50(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 3021/KOL/2025[2017-2018]Status: DisposedITAT Kolkata17 Feb 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am Ashoke Sen Ito, Ward 50(1) Lawgical Consultants, 29D, Uttarapan Complex, Ds-Iv, Bentick Street, Unit-A, B &C, Maniktala Civic Centre, Kolkata- Vs. 3Rd Floor, Kolkata-700001, 700054, West Bengal West Bengal (Appellant) (Respondent) Pan No. Ayfps8468K Assessee By : Shri Ankit Jalan, Ar Revenue By : Shri Susanta Saha, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 17.02.2026

For Appellant: Shri Ankit Jalan, ARFor Respondent: Shri Susanta Saha, DR

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

assessee filed the return of income u/s on 07.11.2017, declaring total income of ₹4,38,840/-, which was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). Thereafter the notice u/s 143(2) were issued on 24.09.2018 & Notice u/s 142(1) of the Act on 24.04.2019, 16.07.2019 and 17.08.2019, were

Rajendran Sharmila, Annur vs. Commissioner of Income Tax Appeals, Delhi

In the result, appeal of the assessee is allowed

ITA 2315/CHNY/2025[2017-2018]Status: DisposedITAT Chennai16 Feb 2026AY 2017-2018

Bench: Shri Manu Kumar Giri & Shris.R.Raghunathaआयकर अपीलसं./Ita No 2315/Chny/2025 निर्धारणवर्ष/Assessment Year: 2017-18 Rajendran Sharmila 1/66 Main Road, Kariagoundanur Vadakkalur Post, Coimbatore, Tamil Nadu-641653 (अपीलार्थी/Appellant) V. Ito Non Corporate Ward 3(2), Све (प्रत्यर्थी/Respondent) [Pan: Bicps 3272 D] अपीलार्थीकी ओरसे/ Assessee By Mr. K. Muthukumar, Ca प्रत्यर्थीकी ओरसे / Respondent By Mr. C. Sivakumar, Addl.Cit सुनवाईकीतारीख/Date Of Hearing 08.01.2026 घोषणाकीतारीख / Date Of 16.02.2026 Pronouncement आदेश / Order Per Manu Kumar Giri, Jm: This Appeal By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)] Dated 07.07.2025 For The Assessment Year 2017-18, Confirming The Addition Of Rs.70,50,000/- Made By The Ao U/S. 69A Of The Income Tax Act, 1961 (“The Act”).

Section 142(1)Section 143(2)Section 143(3)Section 69A

Return of Income on 20.09.2017 declaring a total income of Rs.7,24,610/-. Subsequently, the case was selected for Limited Scrutiny under the Computer Assisted Scrutiny Selection (CASS) mechanism. The specific reason for such selection was verification of “cash deposits during the year."As per the information available with

Patton International Limited, Kolkata vs. ACIT, Circle 7(1), Kolkata

ITA 1045/KOL/2025[2020-2021]Status: DisposedITAT Kolkata10 Feb 2026AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 14ASection 250

income for the AY 2018-19 showing total income of *49,30,29,010/-. The case was selected for complete scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') for verifying the issues relating to i. Depreciation Claim, ii. Duty Drawback, iii. Refund Claim, iv. Expenses Incurred for Earning Exempt

Patton International Limited, Kolkata vs. ACIT, Circle 7(1), Kolkata

ITA 1044/KOL/2025[2018-2019]Status: DisposedITAT Kolkata10 Feb 2026AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 14ASection 250

Pankaj Jewellers Private Limited, Ahmedabad vs. The ITO, Ward-3(1)(1) Old Ward-3(1)(2), Ahmedabad

In the result, the appeal of the assessee stands allowed

ITA 1442/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad04 Feb 2026AY 2017-18

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No. 1442/Ahd/2025 िनधा"रण वष" /Assessment Year : 2017-18 Pankaj Jewellers Private The Income Tax Officer बनाम/ Limited Ward-3(1)(1) V/S. 1199, Dedkani Pole [Old Ito, Ward-3(1)(2)] M.G. Haveli Road Ahmedabad 380 015 Manekchowk Ahmedabad 380 001 "थायी लेखा सं./Pan: Aagcp 4590 D (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri M. S. Chhajed, Ar Revenue By : Shri Nitin Vishnu Kulkarni, Sr.Dr

For Appellant: Shri M. S. Chhajed, ARFor Respondent: Shri Nitin Vishnu Kulkarni, Sr.DR

Section 115BSection 133(6)Section 143(3)Section 154Section 250Section 68

Asst.Year : 2017-18 declaring total income of Rs. 14,61,190/-. The case of the assessee was selected for scrutiny through Computer Assisted Scrutiny Selection with the specific reason "abnormal cash deposits during demonetization period as compared to pre-demonetization period." 4.1. During the course of assessment proceedings

Shree Salasar Commercial Company Private Limited, West Bengal vs. I.T.O Ward 10(1), Kolkata, West Bengal

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

ITA 1131/KOL/2024[2012-13]Status: DisposedITAT Kolkata30 Jan 2026AY 2012-13

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(3)Section 250Section 68

assessee is a company and had filed its return of income showing ‘NIL’ income. The case was taken up for scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') for examining large share premium received. Notices were issued but as there was no compliance

Patel Seva Sangh, Bokaro Steel City vs. Assistant Commissioner of Income Tax (National E-Assessment Centre), Ranchi

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

ITA 486/RAN/2024[2018-2019]Status: DisposedITAT Ranchi29 Jan 2026AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing) Patel Seva Sangh, I.T.O., C/O-Sardar Patel Public School, Sector- Exemption, Vs. 9, Bokaro-827009 (Jharkhand) Hazaribagh. Pan No. Aabtp 2202 N Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 144Section 44ASection 56

following two issues i.e. (i) Deductions from Income from other sources and (ii) refund Claim. Accordingly, the case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). Statutory notices under Section 143(2) and 142(1) of the Income Tax Act, 1961 (in short, the Act) and various other

Mohammad Kasif Raja, Milik Tola, Khoksa, Baisi vs. Income Tax Officer, Ward 3(1), Purnea

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

ITA 322/PAT/2025[2017-18]Status: DisposedITAT Patna29 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 144Section 250Section 44ASection 69A

return of income for AY 2017-18 showing total income of ₹49,587/-. The case of the assessee was selected for scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') and accordingly, a notice u/s 143(2) of the Act was issued. The Assessing Officer (hereinafter referred

Rajeev Kejriwal, Kolkata vs. I.T.O., Ward - 33(1), Kolkata

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

ITA 2981/KOL/2025[2017-2018]Status: DisposedITAT Kolkata28 Jan 2026AY 2017-2018

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 115BSection 143(3)Section 250Section 263Section 68

share of profit of ₹2,68,27,672/- and remuneration of ₹5,00,000/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') and the assessment was completed on the total income of ₹24,18,340/- u/s 143(3) of the Act vide order dated

Ascon Infrastructure (India) Ltd., Kolkata vs. A.C.I.T., Circle - 9(1), Kolkata

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

ITA 2109/KOL/2025[2016-2017]Status: DisposedITAT Kolkata28 Jan 2026AY 2016-2017

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 234BSection 234CSection 250Section 271(1)(c)Section 43C

income tax return for AY 2016-17 showing total income of ₹47,32,200/-. The case was selected for limited scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS'). During the year under consideration the assessee had sold properties and in respect of some of the properties, there was variation

Sanowar Ali Khan, Kolkata vs. ITO, Ward 25(1), Kolkata

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

ITA 1503/KOL/2025[2022-2023]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-2023

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 142(1)Section 143(2)Section 250Section 271ASection 282

that the assessee had filed his return of income showing total income of ₹7,68,650/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (in short 'CASS') and notice u/s 143(2) was issued on 02.06.2023. As per the information available with the Department, the assessee

Rajroop Doshi, Kolkata vs. I.T.O., Ward - 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1838/KOL/2025[2017-2018]Status: DisposedITAT Kolkata07 Jan 2026AY 2017-2018

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri Sandip Sarkar, DR

Section 124(3)Section 127Section 127(1)Section 142(1)Section 143(2)

income which was revised on 27.03.2018, declaring total income at 247,89,100/-. The case of the assessee was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS) for examination of certain points namely, exemption from capital gains/ Page | 2 ITA No. 1838/KOL/2025 Rajroop Doshi; A.Y. 2017-18 capital gains

Ally Enterprises, Jamshedpur vs. Deputy 0R Assistant Commissioner of Income Tax, Circle-1, Jamshedpur

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

ITA 364/RAN/2024[2017-18]Status: DisposedITAT Ranchi05 Jan 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay(Virtual Hearing)

Section 143(2)Section 143(3)

income was filed on 28/10/2017 declaring total income of ₹ 28,57,454/-. The case of the assessee was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). Notice under Section 143(2) of the Income Tax Act, 1961 (in short, the Act) was issued on 13/08/2018 and duly served

Rajib Dutta Gupta, Kolkata vs. I.T.O., Ward - 62(4), Kolkata

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

ITA 2078/KOL/2025[2017-2018]Status: DisposedITAT Kolkata29 Dec 2025AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 69A

filed his return of income showing total income of ₹7,27,350/-. Subsequently, the case was selected for scrutiny through Computer Assisted Scrutiny Selection (in short 'CASS'). The Assessing Officer (hereinafter referred to as Ld. 'AO') noted that as per the ITS data the assessee had made transactions through credit

Riddhiman Realcon LLP (Formerly Riddhiman Realcon Pvt. Ltd., Kolkata vs. ITO, Ward 9(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1735/KOL/2025[2012-2013]Status: DisposedITAT Kolkata15 Dec 2025AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm

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

Section 142(1)Section 143(2)Section 143(3)Section 68

assessee filed the return of income on 24.01.2013, declaring total loss of ₹221/-. The case of the assessee was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). Accordingly, notice u/s 143(2) of the Act was issued on 07.08.2013, and notice u/s 142(1) of the Act was issued