https://www.taxtmi.com/caselaws?id=775307 The ITAT Kolkata held that the notice issued under section 143(2) was invalid as it did not comply with CBDT instructions, rendering the subsequent assessment under section 143(3) void. The notice lacked clarity on the nature of scrutiny and was issued by a non-jurisdictional AO, violating pecuniary jurisdiction rules. Reliance was placed on precedents where similar procedural defects led to quashing of assessments. Consequently, the assessment framed without a valid notice under section 143(2) was set aside, and the assessee's appeal was allowed. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 11:28:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775307 The ITAT Kolkata held that the notice issued under section 143(2) was invalid as it did not comply with CBDT instructions, rendering the subsequent assessment under section 143(3) void. The notice lacked clarity on the nature of scrutiny and was issued by a non-jurisdictional AO, violating pecuniary jurisdiction rules. Reliance was placed on precedents where similar procedural defects led to quashing of assessments. Consequently, the assessment framed without a valid notice under section 143(2) was set aside, and the assessee's appeal was allowed. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775307