2025 (11) TMI 1468

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....(2) of the Income Tax Act, 1961 issued in contravention of the C.B.D.T. Instruction F. No. 225/157/2017/ITA-II Dated 23-06-2017 and the impugned inaction on that account renders the assessment order framed ab initio void, ultra vires and null in law." 03. The ld. Counsel for the assessee submitted that this ground was not raised either before the ld. AO or before the ld. CIT (A) and is being raised for the first time before the Tribunal. The ld. AR submitted that this is pure legal issue concerning the validity of the notice issued u/s 143(2) of the Act dated 24.09.2018 by the ld. AO to the assessee. The ld. AR submitted that no verification of facts are required to be done from any quarter whatsoever and therefore, the said additional ground may kindly be admitted for adjudication. The ld. AR submitted that the assessee is within his legitimate and lawful rights to raise the additional ground for the first time before any appellate authority and therefore, the same may be admitted and decided. In defense of his argument the ld. AR relied on the decisions of Hon'ble Apex Court in the case of Jute Corporation of India Ltd. Vs CIT in 187 ITR 688(SC) and National Thermal Power ....

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....ulsory Manual Scrutiny. The ld. AR submitted that in Para No.3 of the said instruction, it was stated that all scrutiny noticed u/s 143(2) of the Act shall henceforth be issued in these revised formats only and in Para no.4, it was noted that the above may be brought to the notice of all for necessary compliance. The ld. AR stated that the notice issued u/s 143(2) of the Act dated 24.09.2018 is not in format with either of the formats as specified in the said instruction. Therefore, the notice issued is invalid and the assessment framed consequentially is also bas in law and kindly quashed. In defense of his argument, the ld. AR relied on the series of decision namely; Hind Ceramics Pvt. Ltd. Vs. DCIT in ITA Nos. 608 & 610/KOL/2024 for A.Y. 2012-13 & 17-18, M/s Durga Automotives Pvt. Ltd Vs DCIT in ITA No. 675/KOL/2024 for A.Y. 2017-18, Sajal Biswas Vs. ITO in ITA No. 1244/KOL/2023 for A.Y. 2017-18. The ld. AR prayed that the assessment framed in consequence to the said invalid notice issued u/s 143(2) of the Act is also invalid and bad in law and may kindly be quashed. 09. The ld. DR on the other hands submitted that the notice issued u/s 143(2) of the Act is a computer-generat....

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....;टिस 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 संख्या 269322761301017 के अनुसार आपके द्वारा दिनांक 30/10/2017 को दाखिल की गई आयकर व&#23....

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....िया जाना है। बाद की निर्धारण कार्यवाही भी आयकर विभाग 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' fac....

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....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 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 authorit....