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TMI Blog2025 (3) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... e of notice u/s 143(2) in violation of CBDT Circular No. F.NO. 225/157/2017/ITA-11 on 23.06.2017. The said additional ground raised by the assessee is extracted below:- "That the Ld. AO erred in issuing notice u/s 143(2) of the Act dated 24.09.2018 without complying to the CBDT Instruction F.No. 225/157/2017/ITA-II dated 23.06.2017 and so the notice issued u/s 14392) is not valid as per law." 03. We find that the additional ground raised by the assessee is purely legal issue qua which all the facts are available in the appeal folder and no further verification of facts is required to be done at the end of the ld. AO and accordingly, we are inclined to admit the same for adjudication by following the ratio laid down by the Hon'ble Ape ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3;ारा 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... िया जा रहा है जिस पर आप उक्त आयकर विवरणी के समर्थन में निर्भर हैं। रहेंगे। 2. In this regard, an opportunity is being given to you to produce or cause to produce any evidence on which you may like to rely in support of the said return of income by 16/11/2018 at 01:00 PM. 3. उपर्युक्त निर्दिष ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #2360;ंलग्न 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 enclosed for your kind reference. 4. निर्धारण कार्यवाही के दौरान, यदि आवश्यक होगा तो सूचन& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2366; वर्णित की गई ई-मे is created by 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" 07. 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 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be properly categorized as belonging to a class, can thus be given the benefit of relaxation of law by Issuing circulars binding on the taxing authorities. In order to aid proper determination of the income of money lenders and banks, the Central Board of Direct Taxes issued a circular dated October 6, 1952, providing that where interest accruing on doubtful debts is credited to a suspense account, It need not be included in the assessee's taxable income, provided the Income-tax Officer is satisfied that recovery is practically im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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