CBDT Instruction on Scrutiny Format Mandatory – Tribunal Cancels 144 Assessment

Somnath Gupta Vs ACIT (ITAT Kolkata) Assessee filed return on 12.10.2018 declaring income of ₹66.79 lakhs, which was processed u/s 143(1). Pursuant to survey u/s 133A, AO issued notice u/s 143(2) on 20.09.2019 & later framed assessment on 26.04.2021 u/s 144, assessing income at ₹2.81 crores. CIT(A) upheld the additions ex-parte. Before Tribunal, Assessee argued that: The notice u/s 143(2) was invalid since it did not specify whether scrutiny was “limited”, “complete” or “manual”, contrary to CBDT Instruction F.No. 225/157/2017/ITA-II dated 23.06.2017. The notice was issued...