https://www.taxtmi.com/caselaws?id=9992 HC dismissed revenue's appeal, upholding CIT(A) and Tribunal. It held that s.143(2) requires prima facie satisfaction before issuing a scrutiny notice and the proviso barring notice after 12 months from end of month of filing is mandatory. Participation in proceedings does not waive statutory limitation. Departmental circulars are binding and merely explain the law. Notice issued beyond the prescribed period rendered the assessment invalid and could not be cured by acquiescence. en-us Wed, 31 Aug 2005 00:00:00 +0530 Sat, 20 Sep 2025 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9992 HC dismissed revenue's appeal, upholding CIT(A) and Tribunal. It held that s.143(2) requires prima facie satisfaction before issuing a scrutiny notice and the proviso barring notice after 12 months from end of month of filing is mandatory. Participation in proceedings does not waive statutory limitation. Departmental circulars are binding and merely explain the law. Notice issued beyond the prescribed period rendered the assessment invalid and could not be cured by acquiescence. Case-Laws Income Tax Wed, 31 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9992