https://www.taxtmi.com/caselaws?id=470540 System-generated scrutiny notices must specify the particulars required from the assessee. Where those particulars are omitted, the procedural defect requires the assessee to receive the requisite information and an opportunity to respond before a fresh assessment. The text records no determination on the validity of notices issued under Sections 143(2) and 142(1), nor on the merits of the assessment. Participation in the assessment proceedings did not remove the need for procedural correction. en-us Thu, 16 Feb 2017 00:00:00 +0530 Thu, 30 Jul 2026 15:11:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470540 System-generated scrutiny notices must specify the particulars required from the assessee. Where those particulars are omitted, the procedural defect requires the assessee to receive the requisite information and an opportunity to respond before a fresh assessment. The text records no determination on the validity of notices issued under Sections 143(2) and 142(1), nor on the merits of the assessment. Participation in the assessment proceedings did not remove the need for procedural correction. Case-Laws Income Tax Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470540