ITAT Quashes Assessment – Invalid 143(2) Notice Not in CBDT Prescribed Format

Baba Hi-Tech Pvt. Ltd. Vs ACIT (ITAT Kolkata) Facts Assessee filed appeal against order of CIT(A). At ITAT stage, assessee raised an additional legal ground that the notice issued u/s 143(2) dated 27.06.2022 was invalid as it did not comply with CBDT Instruction F.No.225/157/2017/ITA-II dated 23.06.2017. The impugned notice merely mentioned “computer aided scrutiny” but failed to specify whether it was limited, complete, or compulsory manual scrutiny. Assessee’s Arguments Defect in notice goes to root of jurisdiction; assessment framed u/s 143(3) on 27.12.2022 is void ab initio. Lega...