Notice u/s. 143(2) not issued in prescribed format is invalid: ITAT Kolkata

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

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