TaxTMI 
TaxTMI 
2025 (8) TMI 1712
X X X X Extracts X X X X
X X X X Extracts X X X X
.... passing the assessment order mentioned the objections raised in the case of some other appellant, hence impugned order passed in a haste manner, without any application of mind and thus liable to be quashed. Ground 1.3 That on the facts and circumstances of the case and in law such DIN, which does not even exist on the Income Tax portal, is invalid and non-est. Ground 1.4 That on the facts and circumstances of the case and in law, since the impugned order is non-est, invalid, the additions made therein are invalid, beyond jurisdiction and bad in law. Ground 2 Alleged addition of unexplained cash to the income of the appellant Ground 2.1 That the Assessing Officer erred on facts and in law in adding an amount of Rs. 1,77,00,000/- to the total income merely on the basis that amount is appearing in a random WhatsApp chat between one Mr. Parveen Kumar Jain and Mr. Nilesh Shah. Ground 2.2 That the Assessing Officer erred on facts and in law in not bringing any material/evidence on record that the alleged income was received by the appellant. Ground 2.3 The said addition is unjustified, ar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....assessment order dated 29.12.2022 emanating from such vitiated assessment proceedings is void ab initio and deserves to be set aside. Judicial precedents 6. Reliance in this regard is placed on the decision of this Hon'ble Tribunal in Anita Garg v. Income-tax Officer, Ward 2(3)(4), I.T.A No.4053/Del/2024 wherein this Hon'ble Tribunal has quashed the assessment order pursuant to notice issued under Section 143(2) which was not in the format prescribed under the CBDT notice: "9...we hold that the assessment framed by the Assessing Officer u/s 143(3) dated 27.12.2019pursuant to the notice issued u/s 143(2) dated 22.09.2018 which was not in the prescribed format as notified by the CBDT, is bad in law and void ab initio and the same is hereby quashed. The additional ground no.2 raised by the Assessee is allowed" 7. Further, in the case of Ankur Dealcom Pvt Ltd. v. PCIT, ITA No. 197/Kol/2025 the Hon'ble Kolkata bench of this Hon'ble Tribunal took a similar view in an appeal pertaining to AY 2021 -22 (same as the AY in present appeal) and quashed the assessment order since the notice under Section 143(2) was not in the prescribed format. 8. In ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e since going to the root of the very validity of the assessment made based on the notice issued u/s 143(2) the same is admitted for adjudication. 5. Ld. Counsel for the assessee submitted that the notice issued u/s 143(2) by the Assessing Officer on 30.06.2022 is void ab initio having been issued in violation of the binding CBDT Instruction No. F.No.225/157/2017/ITA-II dated 23.06.2017. Ld. Counsel submits that the CBDT u/s 119 of the Act issued the above instructions prescribing mandatory revised formats for all scrutiny notices issued u/s 143(2) of the Act. He submitted that these instructions are binding on all the Income tax authorities and placed reliance on the decision of the Hon'ble Supreme Court in the case of UCO Bank vs. CIT (237 ITR 889) and Back Office IT Solution Pvt. Ltd. vs. Union of India (2021) SCC OnLine (Del) 2741. Ld. Counsel for the assessee referring to para 3 of the above instructions of CBDT submitted that the Board has directed that all scrutiny notices u/s 143(2) of the Act shall henceforth be issued in the revised formats only. The Ld. Counsel for the assessee submits that in the present case the Assessing Officer did not issue the notice in the pres....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... before the lower authorities. The case of the assessee is squarely covered by the decisions of the Apex court in the case of i) Jute Corporation of India Ltd. Vs CIT (supra) ii) National Thermal Power Co. Ltd v. CIT (supra) and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. (supra). Therefore, we are inclined to admit the same for adjudication. 012. The Id. AR vehemently submitted that the notice u/s 143(2) of the Act issued to the assessee did not. specify whether it was a limited scrutiny or a complete scrutiny or a compulsory manual scrutiny. The Id. AR submitted that the CBDT has issued specifically provided vide instruction no. F. No. 225/157/2017/ITA-II Dated 23-06-2017, that the notice u/s 143(2) can be issued in one of the three format which have specifically prescribed but the present notice issued is not in accordance with such said instruction and therefore, the assessment framed consequently is invalid and void ab initio. 013. The Id. DR on the other hand submitted that this is a computer-generated notice and the non-mentioning of the fact of either limited or complete scrutiny or compulsory manual scruti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7 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 of its statutory powers under section 119 of the Act which are binding on the authorities in the administration of the Act. Under section 119(2)(a), however, the circulars as contemplated therein cannot be adverse to the assessee. The power is given for the purpose of just, proper and efficient management of the work of assessment and in public interest. It is a beneficial power given to the Board for proper administration of fiscal law so that undue hardship may not be caused to the assessee and the fiscal laws may be correctly applied. Hard cases Which can ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....44/Kol/2023 dated 26.03.2025, Srimanta Kumar Shit vs. ACIT in ITA No.1911/Kol/2024 dated 19.11.2024, Tapas Kumar vs. ITO in ITA No.1660/Kol/2025 dated 11.3.2025. We observed that coordinate bench of Delhi Bench had taken similar view in the case of Anita Garg vs. ITO (supra). Therefore, facts being identical respectfully following the above said decisions, we hold that the assessment framed by the Assessing Officer u/s 143(3) dated 29.12.2022 pursuant to the notice issued u/s 143(2) dated 30.06.2022 which was not in the prescribed format as notified by the CBDT, is bad in law and void ab initio and the same is hereby quashed. The additional ground no.2 raised by the Assessee is allowed. 10. Since we have quashed the assessment allowing additional ground, all other grounds are not adjudicated as they become only academic at this stage. 11. In the result, appeal of the assessee is partly allowed as indicated above. Order pronounced in the open court on 27.08.2025 ============= Document 1 *आमकर अधिनियम 1951 की धारा 143(2) के अधीन नोट....
X X X X Extracts X X X X
X X X X Extracts X X X X
....¤°à¥‚प में Incometaxindlaefiling. gov.in tr andt @- wola annt qui Roga Nhất ant // ant निरà¥à¤§à¤¾à¤°à¤£ कारà¥à¤¯à¤µà¤¾à¤¹à¥€ शà¥à¤°à¥€ अनà¥à¤¯à¤•à¤° विà¤à¤¾à¤— की 'ई कारà¥à¤¯à¤µà¤¾à¤¹à¥€ सà¥à¤µà¤¿à¤§à¤¾ दà¥à¤µà¤¾à¤°à¤¾ की जायेगी। 'ई-कारà¥à¤¯à¤µà¤¾à¤¹à¥€' पर à¤à¤• संकà¥à¤·à¤¿à¤ªà¥à¤¤ नोट अपके संदरà¥à¤ के लिठसंनà¥à¤¸à¤°à¥à¤¨ 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 ....