In the result, appeal filed by the assessee in ITA no
Bench: Shrivijay Pal Rao & Shri Ramit Kochar
220/- as against the ‘returned income’ of Rs 1,07,16,847/- , was liable to be declared as void ab-initio for the reason that selection of case for “scrutiny assessment” and notice under section 143(2) issued (in pursuance of such selection) were not in accordance with the ‘scheme’ of the Act. 2. BECAUSE the “CIT(A)”, in exercise