Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. 462/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Income Tax Officer, Vs. Ahmed Ejaz, Ward-2(1), Vijayawada. Vijayawada. Pan: Aakpe6675R (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri Mv Prasad, Ar प्रत्यधथी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar
sections 153A, 153C, 158B, 158BC and 158BD r.w.s. 143(3) of the Act should be selected for complete scrutiny and also returns filed for A.Y. relevant to previous year in which authorization for search & seizure was executed u/s. 132 or 132A of the Act. Meaning thereby search & seizure cases have to be selected for complete scrutiny. The AO is permitted