https://www.taxtmi.com/caselaws?id=772772 ITAT ruled that a section 143(2) income tax notice lacking specification of scrutiny type and non-conforming to CBDT Instruction is invalid. The tribunal quashed the subsequent assessment order, finding the Assessing Officer's jurisdiction vitiated. The court admitted the additional legal ground at the appellate stage, emphasizing procedural compliance and fundamental legal principles in tax assessments. en-us Thu, 24 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772772 ITAT ruled that a section 143(2) income tax notice lacking specification of scrutiny type and non-conforming to CBDT Instruction is invalid. The tribunal quashed the subsequent assessment order, finding the Assessing Officer's jurisdiction vitiated. The court admitted the additional legal ground at the appellate stage, emphasizing procedural compliance and fundamental legal principles in tax assessments. Case-Laws Income Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772772