https://www.taxtmi.com/caselaws?id=782930 The ITAT Kolkata annulled the scrutiny assessment on the ground that the notice issued u/s 143(2) was invalid. The notice, dated 24.09.2018, mentioned only "computer aided scrutiny selection" without specifying whether it was limited, complete, or compulsory manual scrutiny, contrary to binding CBDT instructions. The Tribunal held that revenue authorities are mandatorily required to follow CBDT directions, and non-compliance vitiates the notice itself. Consequently, the defective notice rendered the entire assessment proceedings void ab initio, and the matter was decided in favour of the assessee. en-us Tue, 26 Aug 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782930 The ITAT Kolkata annulled the scrutiny assessment on the ground that the notice issued u/s 143(2) was invalid. The notice, dated 24.09.2018, mentioned only "computer aided scrutiny selection" without specifying whether it was limited, complete, or compulsory manual scrutiny, contrary to binding CBDT instructions. The Tribunal held that revenue authorities are mandatorily required to follow CBDT directions, and non-compliance vitiates the notice itself. Consequently, the defective notice rendered the entire assessment proceedings void ab initio, and the matter was decided in favour of the assessee. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782930