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Two Fatal Defects: Invalid Scrutiny Notice & No Jurisdiction with NFAC – ITAT Quashes Assessment
Case Law Details
- Case Name
- Milani Swanirbhar Gosthi Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Kolkata
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Milani Swanirbhar Gosthi Vs ITO (ITAT Kolkata)
ITAT Kolkata Quashes Assessment: Invalid 143(2) Notice & NFAC Lacked Jurisdiction; Two Fatal Defects: Tribunal Rules Scrutiny Notice Invalid & NFAC Had No Power Pre-2022; Milani Swanirbhar Gosthi Vs ITO – ITAT Kolkata Strikes Down Assessment for Legal Defects; Assessment Void: Invalid Scrutiny Notice & NFAC Jurisdiction Missing, Rules ITAT Kolkata; ITAT Kolkata: CBDT Instructions Binding – Defective Notice & NFAC’s Lack of Authority Quash Assessment
Kolkata Tribunal quashed the entire assessment proceedings o...
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