https://www.taxtmi.com/caselaws?id=772506 ITAT Kolkata quashed an assessment order after finding the notice issued under section 143(2) was invalid for non-compliance with CBDT instruction F. No. 225/157/2017/ITA-II dated 23-06-2017. The notice failed to follow prescribed formats for limited scrutiny, completed scrutiny, or compulsory manual scrutiny as mandated. Following precedent in Sajal Biswas case, the tribunal held both the notice and consequent assessment invalid, allowing the assessee's appeal. en-us Tue, 01 Apr 2025 00:00:00 +0530 Tue, 10 Jun 2025 08:43:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772506 ITAT Kolkata quashed an assessment order after finding the notice issued under section 143(2) was invalid for non-compliance with CBDT instruction F. No. 225/157/2017/ITA-II dated 23-06-2017. The notice failed to follow prescribed formats for limited scrutiny, completed scrutiny, or compulsory manual scrutiny as mandated. Following precedent in Sajal Biswas case, the tribunal held both the notice and consequent assessment invalid, allowing the assessee's appeal. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772506