https://www.taxtmi.com/highlights?id=53533 Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice u/s. 143(2) by correct AO - As per CBDT instruction the scrutiny noticemust be issued by the DCIT or ACIT, but in the assessee’s case the scrutiny notice u/s 143(2) was issued by ITO therefore the assessment framed by DCIT is invalid and void. en-us Fri, 29 May 2020 20:19:53 +0530 Fri, 29 May 2020 20:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53533 Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice u/s. 143(2) by correct AO - As per CBDT instruction the scrutiny noticemust be issued by the DCIT or ACIT, but in the assessee’s case the scrutiny notice u/s 143(2) was issued by ITO therefore the assessment framed by DCIT is invalid and void. Highlights Income Tax Fri, 29 May 2020 20:19:53 +0530 https://www.taxtmi.com/highlights?id=53533