Notice issued u/s. 143(2) without specifying type of scrutiny is invalid: ITAT Kolkata

Hind Ceramics Pvt. Ltd. Vs DCIT (ITAT Kolkata) ITAT Kolkata held that notice issued u/s. 143(2) of the Income Tax Act without specifying whether it is limited or complete of compulsory manual scrutiny is invalid and in violation of CBDT instruction F. No. 225/157/2017/ITA-II Dated 23-06-2017. Accordingly, appeal of assessee allowed. Facts- During the course of assessment proceedings, AO noticed that the assessee has offered total license fees of ₹2,37,32,969/- from various shop keepers/ showroom owners to whom these premises were licensed in shopping complex cum mall, under the head income f...