Assessment Order Void Ab Initio as 143(2) Notice Not Mentions Scrutiny Type

Durga Automotives Pvt. Ltd. Vs DCIT (ITAT Kolkata)

In a significant ruling for taxpayers, the Income Tax Appellate Tribunal (ITAT) Kolkata Bench has set aside an assessment order against Durga Automotives Pvt. Ltd. for the Assessment Year (AY) 2017-18. The Tribunal found that the notice issued under Section 143(2) of the Income Tax Act, 1961, by the Assessing Officer (AO) was invalid because it did not conform to the prescribed format and lacked crucial information regarding the type of scrutiny.

The appeal, which was initially delayed by 72 days, was admitted by the ITAT af

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