https://www.taxtmi.com/caselaws?id=773637 ITAT Kolkata held that a notice issued under section 143(2) dated 28.08.2016 was invalid as it specified only "computer aided scrutiny selection" without mentioning whether it was limited, complete, or compulsory manual scrutiny, violating CBDT instructions. The tribunal ruled that revenue authorities must follow CBDT instructions and their violation renders the notice invalid, making all consequential proceedings invalid. Following precedent in Tapas Kumar Das case, the assessment framed was declared invalid and the assessee's appeal was allowed. en-us Tue, 06 May 2025 00:00:00 +0530 Thu, 26 Jun 2025 08:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773637 ITAT Kolkata held that a notice issued under section 143(2) dated 28.08.2016 was invalid as it specified only "computer aided scrutiny selection" without mentioning whether it was limited, complete, or compulsory manual scrutiny, violating CBDT instructions. The tribunal ruled that revenue authorities must follow CBDT instructions and their violation renders the notice invalid, making all consequential proceedings invalid. Following precedent in Tapas Kumar Das case, the assessment framed was declared invalid and the assessee's appeal was allowed. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773637