ITO Ward-42(1), Murshidabad Vs Abhoy Kumar Jain

Parties Involved

Facts Summary

This is an appeal filed by the revenue against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 01.07.2025 for the assessment year 2017-2018. The revenue argued that the ld. CIT(A) had quashed the assessment, holding that the notice u/s.143(2) of the Act was not in compliance with the instruction issued by the CBDT in Instruction No. 1/2011, dated 31-01-2011. The assessee had not intimated this defect before the Assessing Officer as per Section 124(3) of the Act. The revenue prayed for the reversal of the ld. CIT(A)'s order and restoration of the ld. AO's order.…

Legal Issues

• 1. Whether the notice u/s.143(2) of the Act was in compliance with the CBDT instructions.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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