2025 (6) TMI 619

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....Vs CIT in 187 ITR 688, ii) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). 03. The ld. Counsel for the assessee at the outset submitted that the notice u/s 143(2) dated 10.08.2018, has been issued in violation of CBDT instruction as cited above and therefore, consequential proceedings including the assessment framed are invalid and bad in law. The ld. AR in defense of his argument relied on the decision of this tribunal in case of Sajal Biswas Vs. ITO in ITA No. 1244/KOL/2023 vide order dated 26.03.2025. Therefore the notice as well as the assessment framed consequentially may be quashed. 04. The ld. DR on the other hand submitted that the notice was generated online and therefore, assessee cannot find fault with the said format in which the notice was issued and prayed that the legal issue may be dismissed. 05. After hearing the rival contentions and perusing the materials available on record, we find that admittedly, the notice has been issued in violation of CBDT instruction no. F. No. 225/157/2017/ITA-II Dated 23-06-2017 and therefore, we fin....

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....9;ा चयन Scrutiny (Computer Alded Scrutiny Selection) महोदय/ महोदया/ भेसर्स, Sir/Madam/ M/s, आपको सूचित किया जाता है कि निर्धारण वर्ष 2017-18 के पावती संख्या 269322761301017 के अनुसार आपके द्वारा दिनांक 30/10/2017 को दाखिल की गई आयकर विवरणीको संवीक्षा के लिए चुना गया है। This is for your kind information that the return of income fi....

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....7;भाग की ई-कार्यवाही' सुविधा द्वारा की जायेगी। ई-कार्यबाही' पर एक संक्षिप्त नोट आपके संदर्भ के लिए संलग्न है।    3. The evidence/information specified above has to be furnished online electronically through your E-filing account in incometaxindiaefiling.gov.in. Subsequent assessment proceedings shall also be conducted electronically through the 'E-Proceeding' facility of Income-tax Department. A brief note on 'E-Proceeding' is enclosed for your kind reference. 4. निर्धारण कार्यवाही के दौर&#....

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....1812/KOL/2024 for A.Y. 2018-19 vide order dated 29.11.2024, wherein the co-ordinate Bench has held as under:- "10. After hearing both the sides and the materials available on record, we find that the notice issued u/s 143(2) dated 9th August, 2017 was not in any of the formats as provided in the CBDT instruction F.No.225/157/2017/ITA-II dated 23.06.2017. We have examined the notice, copy of which is available at page no.1 of the Paper Book and find that the same is not as per the format of CBDT Instruction F.No. 225/157/2017/ITA-II dated 23.06.2017 as stated above. In our opinion, the instruction issued by the CBDT are mandatory and binding on the Income tax authorities failing which the proceedings would be rendered as invalid. Hon'ble Apex Court in case of UCO Bank (supra) held that the circular issued by CBDT in exercise of its statutory powers u/s 119 of the Act, are binding on the authorities. The Hon'ble Apex court held as under:- "The Central Board of Direct Taxes under section 119 of the Income-tax Act, 1961, has power, inter alia, to tone down the rigour of the law and ensure a fair enforcement of its provisions, by issuing circulars in exercise o....