https://www.taxtmi.com/caselaws?id=462291 ITAT Kolkata held that a notice issued under s.143(2) was invalid because it failed to specify whether the case was selected for limited scrutiny, complete scrutiny, or compulsory manual scrutiny, as mandated by CBDT instructions. The notice mentioned only "computer aided scrutiny selection," which did not meet the prescribed format. The Tribunal ruled that CBDT instructions are binding on the revenue authorities and non-compliance renders the notice, and all consequential proceedings, invalid. Relying on earlier precedent, ITAT quashed the assessment order and decided the matter in favour of the assessee. en-us Wed, 26 Mar 2025 00:00:00 +0530 Wed, 26 Nov 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462291 ITAT Kolkata held that a notice issued under s.143(2) was invalid because it failed to specify whether the case was selected for limited scrutiny, complete scrutiny, or compulsory manual scrutiny, as mandated by CBDT instructions. The notice mentioned only "computer aided scrutiny selection," which did not meet the prescribed format. The Tribunal ruled that CBDT instructions are binding on the revenue authorities and non-compliance renders the notice, and all consequential proceedings, invalid. Relying on earlier precedent, ITAT quashed the assessment order and decided the matter in favour of the assessee. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462291