Architecture & Workflow

How Scrutiny Mitra Works

From raw scanned PDF notice to a citation-backed, reviewer-ready legal objection reply in under 60 seconds.

1

Vision OCR & Metadata Extraction

Our vision engine processes digital or scanned PDFs to extract critical identifiers: DIN, PAN, AY, section (148A/148/143(3)), issuance date, and exact alleged financial addition amounts.

2

Section 149 & 151 Deterministic Audit

The engine evaluates statutory limitation time-bars, checks whether the alleged income exceeds the ₹50L threshold, and verifies if approval was granted by the legally competent sanctioning authority.

3

5M+ Judicial Precedent Matching

Our semantic vector engine queries 5,000,000+ ITAT, High Court, and Supreme Court rulings to find binding case law with matching facts and extract direct ratio decidendi citations.

4

Rebuttal Draft Generation & Optional CA Sign-off

Generates structured Word (.docx) and PDF responses formatted with legal objections, factual reconciliations, and annexure lists. Users can review or request empanelled CA vetting.