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Assessment Quashed: Sec 143(2) Notice Not in CBDT Format per 23.06.2017 Instruction – ITAT Kolkata
Case Law Details
- Case Name
- Ashoke Sen Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Kolkata
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Ashoke Sen Vs ITO (ITAT Kolkata)
Assessment Quashed – Invalid Notice u/s 143(2) Not in CBDT Prescribed Format – Violation of Instruction Dated 23.06.2017 – ITAT Kolkata
ITAT Kolkata quashed scrutiny assessment holding that notice issued u/s 143(2) dated 24.09.2018 was not in prescribed format mandated by CBDT Instruction F.No.225/157/2017/ITA-II dated 23.06.2017. Tribunal observed from extracted notice (pages 2–3) that statutory format for CASS scrutiny was not followed and CBDT circulars issued u/s 119 are binding on tax authorities. Relying on UCO Bank (SC), Amal Kum...
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