Scrutiny Notice Not in CBDT Format – Assessment Declared Void Ab Initio

Abhijit Dhar Vs ITO (ITAT Kolkata) Kolkata ITAT quashed the assessment on the ground that the notice issued u/s 143(2) was not in conformity with the prescribed CBDT format, thereby rendering the entire assessment proceedings invalid. Assessee challenged the validity of the scrutiny proceedings by raising an additional legal ground before Tribunal that the notice issued u/s 143(2) dated 22.09.2018 was defective. The notice merely referred to “Computer Aided Scrutiny Selection” without specifying whether it was a case of limited scrutiny, complete scrutiny, or compulsory manual scrutiny, ...