Section 143(2) Notice Invalid if Not Issued in Prescribed CBDT Format: ITAT Kolkata

Shib Nath Ghosh Vs ITO (ITAT Kolkata) In a ruling with implications for tax assessment procedures, the Income Tax Appellate Tribunal (ITAT), Kolkata Bench, has set aside an assessment order, holding it invalid due to a technical defect in the notice issued to the assessee. The case involved Mr. Shib Nath Ghosh and the Income Tax Officer, National E-assessment Centre, concerning the assessment year 2018-19. Mr. Ghosh had appealed against the order of the National Faceless Appeal Centre (CIT(A)), which had dismissed his challenge to the assessment order passed under Section 143(3) read with Sect...