Procedural Breach Kills Assessment – ITAT Rules Non-Mention of Scrutiny Type in Notice is Fatal Defect

Pankhuri Mishra Vs ITO (ITAT Kolkata) Invalid 143(2) format kills assessment – Non-mention of scrutiny type renders notice void – Computer-aided notice not enough- ITAT holds assessment u/s 143(3) invalid for procedural breach- Notice u/s 143(2) not in prescribed CBDT format— CBDT instruction binding on AO Assessment quashed as void ab initio Assessee appealed against CIT(A)’s order dated 14-05-2024 for A.Y. 2017-18 challenging the validity of assessment framed u/s 143(3). A delay of 19 days in filing the appeal was condoned as bonafide. Assessee raised an additional legal grou...