Revised return scrutiny: post demonetisation altered filings may be taxed as cash credits and face anti abuse treatment. Where enquiries show that revised or belated returns filed post demonetisation contain fictitious manipulations-such as inflated sales, reduced closing stock, or increased cash in hand-the revised filings are suspect and manipulated receipts/sales/stock may be taxed as cash credit. Assessing Officers should compare disclosures with indirect tax records, verify counterparty genuineness, check tax audit findings, trace sources of payments, and, if income is found undisclosed, apply higher rate taxation applicable to such income; similar scrutiny applies to attempted creation of assets in wealth returns.