TaxTMI 
TaxTMI 
2025 (11) TMI 1239
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....has raised an additional ground challenging the issuance of notice u/s 143(2) of the Act. The ground raised by the assessee is as under:- "1. That your applicant had preferred the instant appeal aggrieved by the appellate order dated 29-12-2023 passed by the Ld Commissioner of Income Tax (Appeals)-NEAC who upheld the aggregate addition of Rs. 45.89.286 resorted to on four counts by the Ld. Income Tax Officer, Ward 30(1), Kolkata in the assessment order dated 22-04-2021 framed u/s 143(3) of the Income Tax Act, 1961. 2. That due to lack of knowledge, no ground was raised neither any arguments on the validity of the assessment order framed was advanced before the Ld Commissioner of Income Tax (Appeals)-NFAC. Accordingly, your applicant with the leave of your Honour carves to raise the following ground as under: FOR THAT in the facts and circumstances of the instant case, the Ld Commissioner of Income Tax (Appeals)-NFAC acted unlawfully in not appreciating that none of the conditions precedent existed for and/or were fulfilled by the Ld. Income Tax Officer, Ward 30(1), Kolkata for lis specious action of framing the assessment order u/s. 143(3) of the Income T....
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....the file of any of the authorities below for adjudication. 06. After hearing the rival contentions and perusing the material on record, we find that the assessee has raised an additional ground of appeal challenging the validity of the notice issued u/s 143(2) of the Act being in an invalid format and in our opinion the issued raised in the additional ground is a purely a legal issue qua which all the facts are available in the appeal folder and no further verification of facts are required from any quarter whatsoever. In our considered view the assessee is at liberty to raise any legal issue before any appellate authority for the first time even when the same has not been raised 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. 07. The ld. AR vehemently submitted that the notice u/s 143(2) of the Act, a copy of which is available at page no.....
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....the CBDT Instruction F No. 225/157/2017/ITA-II Dated 23.06.2017. The said notice is extracted below for the sake of ready reference:- ""आमकर अधिनियम 1961 की धारा 143(2) के अधीन नोटिस Notice under section 143(2) of the Income-tax Act, 1961 संवीक्षा (कंप्यूटर आधारित संवीक्षा 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 संख्य&....
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....377;निक रूप में Incometaxindiaefiling.gov.in पर अपने ई-फाईलिंग खाता द्वारा प्रस्तुत किया जाना है। बाद की निर्धारण कार्यवाही भी आयकर विभाग की ई-कार्यबाही' सुविधा द्वारा की जायेगी। ई-कार्यबाही' 'पर एक संक्षिप्त नोट आपके संदर्भ के लिए &#....
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....y you, assessment proceedings shall be carried out either through your specified e-mail account or manually (if e-mail is not available). संलग्नक : यचौधरी Enclosure as above " 7. In our opinion, the notice issued u/s 143(2) of the Act which is not in the prescribed format as provided under the Act is an invalid notice and accordingly, all the subsequent proceedings thereto would be invalid and void ab initio. The case of the assessee find support from the decision of Shib Nath Ghosh Vs. ITO in ITA No. 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 o....