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    <title>Assessment Invalid: Scrutiny Selection Delayed Beyond 3-Month Limit for Returns Filed in FY 2004-05 u/s 143(3).</title>
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    <description>In view of the specific stipulation in the circular that &#039;for returns filed during the current financial year 2004-05, the selection of cases for scrutiny will have to be completed within three months of the date of filing the returns&#039; - Case was selected for scrutiny late - assessment u/s 143(3) is not valid - AT</description>
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      <description>In view of the specific stipulation in the circular that &#039;for returns filed during the current financial year 2004-05, the selection of cases for scrutiny will have to be completed within three months of the date of filing the returns&#039; - Case was selected for scrutiny late - assessment u/s 143(3) is not valid - AT</description>
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