https://www.taxtmi.com/caselaws?id=464254 ITAT held that the notice issued under section 143(2) was not in the CBDT-prescribed format (only stated computer-aided scrutiny without specifying limited or complete/manual scrutiny), rendering the notice invalid; consequently the assessment framed under section 143(3) pursuant to that notice was void ab initio and quashed. The Tribunal relied on earlier coordinate decisions holding that non-compliance with the CBDT instruction invalidates the notice and all consequential proceedings. en-us Wed, 30 Jul 2025 00:00:00 +0530 Tue, 14 Oct 2025 19:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464254 ITAT held that the notice issued under section 143(2) was not in the CBDT-prescribed format (only stated computer-aided scrutiny without specifying limited or complete/manual scrutiny), rendering the notice invalid; consequently the assessment framed under section 143(3) pursuant to that notice was void ab initio and quashed. The Tribunal relied on earlier coordinate decisions holding that non-compliance with the CBDT instruction invalidates the notice and all consequential proceedings. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464254