Bench: Shri Satbeer Singh Godara & Shri Manoj Kumar Aggarwalita No. 45/Agr./2022 (Assessment Year 2017-18)
270/- on 30.10.2017. The appellant is engaged in trading and manufacturing of Oil. The case of the appellant was selected for scrutiny under CASS for the following two reasons. (i) Quantitative details of principal items of goods traded or raw material as well as finished goods not submitted. (ii) Custom duty paid as shown in the ITR is less than