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        Case ID :
        Income Tax

        ITAT held that notices issued u/s 143(2) dated 17/08/2018 and...

        Notices under s.143(2) invalid for not specifying CASS type; assessment under s.143(3) quashed for non-compliance with CBDT instruction s.119

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                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.
                                Note: It is a system-generated summary and is for quick reference only.
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