A Special Bench was constituted to resolve conflicting decisions of various Benches on whether notices issued under section 143(2) after 23-06-2017, but not in the format prescribed by the CBDT Instruction dated 23-06-2017, were invalid and consequently rendered the assessment void. The Special Bench held that neither the Income-tax Act nor the Rules prescribe any statutory format for a notice under section 143(2). The CBDT Instruction prescribing different formats for Limited Scrutiny, Complete Scrutiny and Manual Scrutiny is an administrative instruction intended to standardise departmental procedures and cannot elevate a procedural requirement into a statutory condition precedent for assumption of jurisdiction. The essential jurisdictional requirement is the issuance of a notice within the prescribed time informing the assessee that the return has been selected for scrutiny. Non-mention of the category of scrutiny is only a defect in form, does not affect the Assessing Officer’s jurisdiction, causes no prejudice where the assessee participates in the assessment proceedings, and is protected by section 292B. Accordingly, the Special Bench answered the reference by holding that notices issued under section 143(2) after 23-06-2017, though not in the prescribed CBDT format, do not invalidate the consequential assessment proceedings. (ITA No. 1413/Bang/2025 & connected matters dt. 13-07-2026. (AY. 2017-18)