Sajal Biswas Vs ITO (ITAT Kolkata)
ITAT Kolkata held that notice under section 143(2) of the Income Tax Act issued in in violation of CBDT instruction no. F.No. 225/157/2017/ITA-II dated 23.06.2017 is invalid. Accordingly, assessment framed consequentially is also invalid and hence quashed.
Facts- The present appeal has been filed by the assessee against order of the National Faceless Appeal Centre, Delhi. The assessee has raised an additional ground challenging the issuance of notice u/s. 143(2) of the Income Tax Act. The assessee submitted that the notice u/s 143(2) of the Act has been issued in an invalid format in violation to the CBDT instruction no. F. No. 225/157/2017/ITA-II Dated 23-06-2017 and accordingly, the assessment order passed consequently is void ab initio, ultra virus and nullity in the eyes of law.
Conclusion- Held that undisputedly the notice issued u/s 143(2) of the Act dated 10.08.2018, specifies only computer aided scrutiny selection which neither mentioned it either to be a limited or a complete scrutiny nor compulsory manual scrutiny. Thus, the said notice has been issued in violation of the instruction issued by CBDT as noted above. In our opinion, the revenue authorities have to follow the instruction issued by CBDT and violation thereto would certainly render the notice as invalid with the result all the consequential proceeding would also be invalid.
