https://www.taxtmi.com/caselaws?id=772506 A notice under section 143(2) must conform to one of the CBDT-prescribed formats for limited scrutiny, complete scrutiny, or compulsory manual scrutiny. A notice referring only to computer-aided scrutiny selection, without identifying a prescribed scrutiny format, fails to meet those mandatory requirements. CBDT instructions bind income-tax authorities, and non-compliance invalidates the notice and consequential assessment proceedings. The assessment was therefore void and quashed in favour of the assessee. en-us Tue, 01 Apr 2025 00:00:00 +0530 Mon, 17 Aug 2026 16:51:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772506 A notice under section 143(2) must conform to one of the CBDT-prescribed formats for limited scrutiny, complete scrutiny, or compulsory manual scrutiny. A notice referring only to computer-aided scrutiny selection, without identifying a prescribed scrutiny format, fails to meet those mandatory requirements. CBDT instructions bind income-tax authorities, and non-compliance invalidates the notice and consequential assessment proceedings. The assessment was therefore void and quashed in favour of the assessee. Case-Laws Income Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772506