\u00a0<\/p>\n
The assessee challenged the validity of the assessment on the ground that the notice issued under section 143(2) was not in any of the formats prescribed by CBDT Instruction No. F.No.225\/157\/2017\/ITA-II dated 23.06.2017. The Revenue contended that the notice was computer-generated and the AO had no control over its format. The Tribunal held that the CBDT Instructions issued under section 119 are mandatory and binding upon the income-tax authorities. Since the notice under section 143(2) was not issued in the prescribed format, it was invalid in law, and the assessment framed pursuant thereto was liable to be quashed. Having quashed the assessment on this legal ground, the Tribunal did not adjudicate the other grounds relating to limited scrutiny and additions on merits. The appeal was allowed. [AY. 2018-19]<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143(2): Assessment-Notice-Additional ground-Notice issued under section 143(2) contrary to the mandatory format prescribed by CBDT Instruction issued under section 119 is invalid-Consequently, the assessment based on such notice is liable to be quashed. [S.119, 143(3), 254(1)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62920","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gmQ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62920","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=62920"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62920\/revisions"}],"predecessor-version":[{"id":62921,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62920\/revisions\/62921"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}