https://www.taxtmi.com/caselaws?id=781835 ITAT Kolkata held that the notice issued u/s 143(2) was invalid as it mentioned only "computer aided scrutiny selection" without specifying whether it was limited, complete, or compulsory manual scrutiny, contrary to binding CBDT instructions. The Tribunal ruled that revenue authorities must adhere to CBDT instructions, and non-compliance renders such notice invalid. Consequently, all assessment proceedings arising from this defective notice were held to be invalid and were quashed. Relying on a prior co-ordinate bench decision, ITAT allowed the assessee's additional ground and annulled the assessment. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 21 Nov 2025 08:42:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781835 ITAT Kolkata held that the notice issued u/s 143(2) was invalid as it mentioned only "computer aided scrutiny selection" without specifying whether it was limited, complete, or compulsory manual scrutiny, contrary to binding CBDT instructions. The Tribunal ruled that revenue authorities must adhere to CBDT instructions, and non-compliance renders such notice invalid. Consequently, all assessment proceedings arising from this defective notice were held to be invalid and were quashed. Relying on a prior co-ordinate bench decision, ITAT allowed the assessee's additional ground and annulled the assessment. Case-Laws Income Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781835