Non-Mentioning of Scrutiny Type Renders Section 143(2) Notice Invalid

Tapas Kumar Das Vs ITO (ITAT Kolkata) In a recent order, the Income Tax Appellate Tribunal (ITAT), Kolkata bench, has set aside an income tax assessment for Assessment Year 2017-18, ruling that the initial notice for scrutiny issued to the assessee was invalid. The tribunal’s decision hinged on the tax department’s failure to comply with a binding instruction issued by the Central Board of Direct Taxes (CBDT) regarding the format of such notices. The case involved Tapas Kumar Das, the assessee, whose income tax return for AY 2017-18 was selected for scrutiny under the Computer Assi...