Assessment Invalid: Scrutiny Selection Delayed Beyond 3-Month Limit for Returns Filed in FY 2004-05 u/s 143(3).

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....In view of the specific stipulation in the circular that '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' - Case was selected for scrutiny late - assessment u/s 143(3) is not valid - AT....