https://www.taxtmi.com/caselaws?id=782805 ITAT Guwahati allowed the assessee's appeal, holding the assessment invalid for want of a valid notice under s. 143(2) of the Income-tax Act. The notice dated 27.08.2018 mentioned only "computer aided scrutiny selection" without specifying whether it was for limited scrutiny, complete scrutiny, or compulsory manual scrutiny, contrary to binding CBDT instructions. ITAT held that Revenue authorities are mandatorily bound by such instructions, and their violation renders the notice invalid. Consequently, all ensuing assessment proceedings were declared void and the assessment order was quashed. en-us Thu, 20 Nov 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782805 ITAT Guwahati allowed the assessee's appeal, holding the assessment invalid for want of a valid notice under s. 143(2) of the Income-tax Act. The notice dated 27.08.2018 mentioned only "computer aided scrutiny selection" without specifying whether it was for limited scrutiny, complete scrutiny, or compulsory manual scrutiny, contrary to binding CBDT instructions. ITAT held that Revenue authorities are mandatorily bound by such instructions, and their violation renders the notice invalid. Consequently, all ensuing assessment proceedings were declared void and the assessment order was quashed. Case-Laws Income Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782805