https://www.taxtmi.com/caselaws?id=796082 A notice under section 143(2) need not disclose the category of scrutiny or follow a statutory format, because the Act and Rules require only a timely notice enabling the assessee to attend and produce evidence. CBDT scrutiny classifications and prescribed formats are administrative directions, not additional jurisdictional conditions. Breach of such instructions does not invalidate assessment proceedings unless it compromises a statutory prerequisite or causes demonstrated prejudice. Where the notice communicated scrutiny selection, was timely issued and served, and permitted effective participation, a format deviation is a curable procedural defect. Section 292B preserves a notice that substantially fulfils the statutory purpose of initiating scrutiny and allowing substantiation of the return. en-us Mon, 13 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796082 A notice under section 143(2) need not disclose the category of scrutiny or follow a statutory format, because the Act and Rules require only a timely notice enabling the assessee to attend and produce evidence. CBDT scrutiny classifications and prescribed formats are administrative directions, not additional jurisdictional conditions. Breach of such instructions does not invalidate assessment proceedings unless it compromises a statutory prerequisite or causes demonstrated prejudice. Where the notice communicated scrutiny selection, was timely issued and served, and permitted effective participation, a format deviation is a curable procedural defect. Section 292B preserves a notice that substantially fulfils the statutory purpose of initiating scrutiny and allowing substantiation of the return. Case-Laws Income Tax Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796082