Computer-Aided Scrutiny Notice Without Prescribed Format is Invalid: ITAT Kolkata

Vivek Tracom Pvt. Ltd. Vs ITO (ITAT Kolkata)

Limited, Complete or Compulsory Manual Scrutiny not specified- Computer-Aided Scrutiny Without Format Not Valid – Tribunal Strikes Down 143(3) Order

Assessee raised an additional legal ground before the Tribunal contending that the notice dt 13.09.2018 did not specify whether the case was selected for limited scrutiny, complete scrutiny or compulsory manual scrutiny, which was mandatory as per CBDT Instruction No. 225/157/2017/ITA-II dated 23.06.2017 prescribing specific formats.

Tribunal

Please become a Premium member. If you are already a Premium member, login here to access the full content.