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of ITAT held that notices issued u/s 143(2) dated 17/08/2018 and 23/08/2018 were invalid for failing to specify whether scrutiny was 'limited' (CASS), 'complete' (CASS) or 'complete manual' as mandated by the Board format notified 23.06.2017; the CBDT instruction under s.119 is mandatory and binds income-tax authorities. The Tribunal affirmed that the revenue bears the burden to demonstrate strict compliance with the prescribed CASS/notice format and approval procedures. Consequently the assessment order framed u/s 143(3) dated 24/12/2019 was quashed for lack of jurisdiction due to non-compliance with mandatory CBDT instructions.
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