Computer-Aided Scrutiny Alone Not Enough – Notice Must Specify Scope: Kolkata ITAT

Rohit Seth Vs ITO (ITAT Kolkata) Kolkata ITAT: “Computer-Aided Scrutiny” Alone Not Enough – Notice Must Specify Scope; ITAT Kolkata Quashes Assessment: Non-Specific Scrutiny Notice Under 143(2) Held Invalid; Assessment Collapses as 143(2) Notice Fails to Mention Scrutiny Type In this appeal before the ITAT Kolkata, the Assessee challenged the validity of assessment proceedings on the ground that the notice issued u/s 143(2) dated 24.09.2018 was defective. Assessee contended that as per CBDT Instruction No. F. No. 225/157/2017/ITA-II dated 23.06.2017, notices u/s 143(2) must be issued ...