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Documents citing Shri Gajanand Agrawal(Huf), Dhanbad vs Acit Central Cir-3, Ranchi on 15 February, 2019

Somnath Gupta,Kolkata vs Acit, C.C. 2(1), , Kolkata on 10 September, 2025

06. The ld. AR vehemently submitted that the notice u/s 143(2) of the Act, does not specify whether it is a limited scrutiny or a complete scrutiny or a compulsory manual scrutiny. The ld. AR submitted that the CBDT has issued specific instruction vide instruction no. F. No. Page | 3 ITA No. 1147/KOL/2025 Somnath Gupta; A.Y. 2018-19 225/157/2017/ITA-II Dated 23-06-2017, that the notice u/s 143(2) shall be issued in one of the three formats which are specifically mentioned and prescribed but the present notice issued is not in accordance with such said instruction and therefore, the assessment framed consequently is invalid and void ab initio. The ld. AR in defense of his arguments relied on the decisions of Tapas Kumar Das Vs. ITO in ITA No. 1660/KOL/2024 vide order dated 11.03.2025 for A.Y. 2017-18 and Ashok Kumar Agarwal and others HUF Vs ACIT Cir 34 ITA No. 1/Kol/2025 A.Y. 2017-18, wherein similar issue has been decided in favour of the assessee. The ld. AR therefore prayed that the additional ground raised by the assessee may kindly be allowed.
Income Tax Appellate Tribunal - Kolkata Cites 15 - Cited by 0 - Full Document

M/S. Assam Industrial Development ... vs Deputy Commissioner Of Income-Tax, ... on 20 November, 2025

5. The ld. AR vehemently submitted that the notice u/s 143(2) of the Act does not specify whether it is a limited scrutiny or a complete scrutiny or a compulsory manual scrutiny. The ld. AR submitted that the CBDT has issued specific instruction vide instruction no. F. No. 225/157/2017/ITA-II Dated 23-06-2017, that the notice u/s 143(2) shall be issued in one of the three formats which are specifically mentioned and prescribed but the present notice issued is not in accordance with such said instruction and therefore, the assessment framed consequently is invalid and void ab initio. The ld. AR in defense of his arguments relied on the decisions of Tapas Kumar Das Vs. ITO in ITA No. 1660/KOL/2024 vide order dated 11.03.2025 for A.Y. 2017- 18 and Ashok Kumar Agarwal and others HUF Vs ACIT Cir 34 ITA No. 1/Kol/2025 A.Y. 2017-18, wherein similar issue has been decided in favour of the assessee. The ld. AR therefore prayed that the additional ground raised by the assessee may kindly be allowed.
Income Tax Appellate Tribunal - Gauhati Cites 7 - Cited by 0 - Full Document

Hindcon Chemicals Limited,Kolkata vs D.C.I.T., Circle - 11(1),, Kolkata on 2 December, 2025

2.3. The ld. AR vehemently submitted that the notice u/s 143(2) of the Act, does not specify whether it is a limited scrutiny or a complete scrutiny or a compulsory manual scrutiny. The ld. AR submitted that the CBDT has issued specific instruction vide instruction no. F. No. 225/157/2017/ITA-II Dated 23-06-2017, that the notice u/s 143(2) shall be issued in one of the three formats which are specifically mentioned and prescribed but the present notice issued is not in accordance with such said instruction and therefore, the assessment framed consequently is invalid and void ab initio. The ld. AR in defense of his arguments relied on the decisions of Tapas Kumar Das Vs. ITO in ITA No. 1660/KOL/2024 vide order dated 11.03.2025 for A.Y. 2017-18 and Ashok Kumar Agarwal and others HUF Vs ACIT Cir 34 ITA No. 1/Kol/2025 A.Y. 2017-18, wherein similar issue has been decided in favour of the assessee. The ld. AR Page | 3 ITA No. 1807/KOL/2025 Hindcon Chemicals Limited; A.Y. 2014-15 therefore prayed that the additional ground raised by the assessee may kindly be allowed.
Income Tax Appellate Tribunal - Kolkata Cites 7 - Cited by 0 - Full Document
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