Income Tax Scrutiny Notice Invalid as Issued by Wrong Authority u/s 143(2.

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....Validity of notice u/s 143(2) - scrutiny assessment - issuance of notice u/s. 143(2) by correct AO - As per CBDT instruction the scrutiny noticemust be issued by the DCIT or ACIT, but in the assessee’s case the scrutiny notice u/s 143(2) was issued by ITO therefore the assessment framed by DCIT is invalid and void.....