https://www.taxtmi.com/caselaws?id=781771 ITAT Kolkata held that the notice issued u/s 143(2) was invalid as it merely mentioned "computer aided scrutiny selection" without specifying whether it was limited, complete, or compulsory manual scrutiny, contrary to binding CBDT instructions. Since the Revenue is required to strictly follow CBDT directions, the defect was not curable and rendered the notice itself invalid. Consequently, the entire assessment framed pursuant to such notice was held void and quashed. The appeal of the assessee was allowed, following a similar ITAT Kolkata precedent. en-us Wed, 15 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781771 ITAT Kolkata held that the notice issued u/s 143(2) was invalid as it merely mentioned "computer aided scrutiny selection" without specifying whether it was limited, complete, or compulsory manual scrutiny, contrary to binding CBDT instructions. Since the Revenue is required to strictly follow CBDT directions, the defect was not curable and rendered the notice itself invalid. Consequently, the entire assessment framed pursuant to such notice was held void and quashed. The appeal of the assessee was allowed, following a similar ITAT Kolkata precedent. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781771