Notice u/s 143(2) Not in Prescribed Format Held Invalid and Void Ab Initio: ITAT Kolkata

Dhirendra Chandra Biswas Vs ACIT (ITAT Kolkata) Notice u/s 143(2) Not in Prescribed CBDT Format Held Invalid & Void Ab Initio-ITAT Kolkata Quashes Assessment Assessee, a government-authorized distributor under the Public Distribution System, filed an appeal against the order of CIT(A), NFAC upholding the assessment u/s 143(3). The main contention was that the notice u/s 143(2) issued on 10.08.2018 was invalid as it did not conform to the mandatory CBDT Instruction No. F.225/157/2017/ITA-II dated 23.06.2017, prescribing specific formats for scrutiny notices under the electronic assessment s...