Yet, in reassessment order, AO admitted that scrutiny u/s 143(3) was completed on 26.12.2019 but claimed the cash deposit issue was not discussed. Janata Sahakari Bank, Amaravati, was not discussed in the said assessment proceedings (for A.Y. Janata Sahakari Bank, Amaravati was not discussed in the said assessment proceedings u/s 143(3) of the Act. This Court observes that from the reasons recorded and the assessment order dated 30.03.2022 u/s 147 r.w.s. On the contrary, the AO in the assessment order, opined that the issue of cash deposit in M/s.