Assessment Quashed: Sec 143(2) Notice Not in CBDT Format per 23.06.2017 Instruction – ITAT Kolkata

Ashoke Sen Vs ITO (ITAT Kolkata)

Assessment Quashed – Invalid Notice u/s 143(2) Not in CBDT Prescribed Format – Violation of Instruction Dated 23.06.2017 – ITAT Kolkata

ITAT Kolkata quashed scrutiny assessment holding that notice issued u/s 143(2) dated 24.09.2018 was not in prescribed format mandated by CBDT Instruction F.No.225/157/2017/ITA-II dated 23.06.2017. Tribunal observed from extracted notice (pages 2–3) that statutory format for CASS scrutiny was not followed and CBDT circulars issued u/s 119 are binding on tax authorities. Relying on Please become a Premium member. If you are already a Premium member, login here to access the full content.