Income Tax Section 143(2) Notice must be in revised format as per CBDT: ITAT Delhi

Anita Garg Vs ITO (ITAT Delhi)

ITAT Delhi held that the assessment framed by the Assessing Officer u/s 143(3) dated 27.12.2019 pursuant to the notice issued u/s 143(2) dated 22.09.2018 which was not in the prescribed format as notified by the CBDT, is bad in law and void ab initio and the same is hereby quashed.

Facts of the case

The assessee has deposited cash of Rs. 2,68,78,500/- during demonetization period. The assessee could not appear before AO as well as CIT(A) i.e. ex-parte order before both the

Please become a Premium member. If you are already a Premium member, login here to access the full content.