About Scrutiny Mitra
Empowering Indian taxpayers, MSMEs, and Chartered Accountants with autonomous scrutiny audits, Section 149 limitation computation, and High Court judicial intelligence.

Siddhesh Umrigar
Founder & Chief Architect, Scrutiny Mitra
Siddhesh Umrigar conceived and engineered Scrutiny Mitra after witnessing first-hand the massive anxiety, tight 7–30 day deadlines, and procedural complexity taxpayers face under the Income Tax Department's algorithmic faceless assessment regime.
"As the tax department adopted automated data-matching algorithms and faceless scrutiny, ordinary taxpayers were left defenseless against complex legal notices. Our goal at Scrutiny Mitra is to bridge this asymmetry by putting deterministic Section 149 limitation intelligence and 5M+ judicial precedents directly into the hands of taxpayers and practitioners."
The Problem & Our Mission
Every financial year, millions of Indian taxpayers receive reassessment notices under Sections 148, 148A, and 143(3). Navigating statutory limitation time-bars under Section 149 and finding binding ITAT judicial precedents has historically required dozens of manual research hours.
Scrutiny Mitra was founded to democratize tax appellate intelligence. We combine legal OCR, deterministic limitation engines, and a 5,000,000+ vector case law corpus to make tax defense transparent, accessible, fast, and rigorous.