https://www.taxtmi.com/caselaws?id=191991 The Tribunal quashed the notice under section 143(2) and subsequent assessment, ruling in favor of the assessee. The selection process for scrutiny did not adhere to the prescribed time limit set by CBDT Instruction No. 9/2004, rendering the actions invalid. The Tribunal relied on a High Court decision emphasizing that instructions under section 119 of the Act are binding and cannot override statutory provisions. Consequently, the appeal was allowed, and the assessment was deemed invalid due to non-compliance with the prescribed time limit. en-us Mon, 21 May 2012 00:00:00 +0530 Fri, 15 Sep 2017 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191991 The Tribunal quashed the notice under section 143(2) and subsequent assessment, ruling in favor of the assessee. The selection process for scrutiny did not adhere to the prescribed time limit set by CBDT Instruction No. 9/2004, rendering the actions invalid. The Tribunal relied on a High Court decision emphasizing that instructions under section 119 of the Act are binding and cannot override statutory provisions. Consequently, the appeal was allowed, and the assessment was deemed invalid due to non-compliance with the prescribed time limit. Case-Laws Income Tax Mon, 21 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191991