Scrutiny time limit by ito ?

For conducting scrutiny assessment u/s 143(3), notice has to be issued u/s 143(2) and the time limit for such notice is within 6 months from the end of FY in which return was filed. Hence time limit has expired in your case.

In income tax act, there is no assessment of tax audit report and assessment proceedings will be initiated upon filing return of income except assessment u/s 144 best judgement assessment......in your case if you have filed your return of income before 31/03/2017, time limit for scrutiny gets over by 30/09/2017, but if return is filed on or after 01/04/2017, time limit for issuance of scrutiny notice will be upto 30/09/2018...