https://www.taxtmi.com/caselaws?id=775306 The ITAT Kolkata held that the notice issued u/s 143(2) was not in accordance with CBDT Instruction F. No. 225/157/2017/ITA-II dated 23-06-2017, rendering the assessment order passed u/s 143(3) invalid and void. Consequently, the revisionary proceedings u/s 263 based on this invalid assessment were also held to be invalid and bad in law. The Tribunal quashed the order passed u/s 263, affirming that the assessee retains the right to challenge the validity of the assessment during appeal proceedings before the Tribunal. en-us Fri, 18 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 08:29:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775306 The ITAT Kolkata held that the notice issued u/s 143(2) was not in accordance with CBDT Instruction F. No. 225/157/2017/ITA-II dated 23-06-2017, rendering the assessment order passed u/s 143(3) invalid and void. Consequently, the revisionary proceedings u/s 263 based on this invalid assessment were also held to be invalid and bad in law. The Tribunal quashed the order passed u/s 263, affirming that the assessee retains the right to challenge the validity of the assessment during appeal proceedings before the Tribunal. Case-Laws Income Tax Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775306