Assessment Quashed as u/s 143(2) Notice Not in CBDT-Prescribed E-Scrutiny Format

Nutaan Sarada Himghar Vs ACIT (ITAT Kolkata)

The assessee challenged the validity of the scrutiny assessment on the ground that the notice issued under section 143(2) by the NFAC was not in the format mandated by CBDT for computer-aided e-scrutiny. The notice merely stated that the return was selected for scrutiny but did not conform to the standardised e-proceeding format prescribed by CBDT Instruction F. No. 225/157/2017/ITA-II dated 23.06.2017.