Man Mohan Goenka Vs ITO Ward-43(1), Kolkata

Parties Involved

Facts Summary

This is an appeal filed by the revenue against the order dated 25.08.2025 by the ld. Addl/JCIT(A)-3, Chennai for the assessment year 2017-2018. The appellant, Man Mohan Goenka, argued that the notice issued under section 143(2) of the Act on 10.08.2018 was not valid as it did not conform to the format prescribed by the CBDT in Instruction F No. 225/157/2017/ITA-II dated 23.06.2017. The appellant relied on several previous decisions of the Tribunal which held similar notices invalid. The respondent, ITO Ward-43(1), Kolkata, defended the validity of the notice and the assessment order.…

Legal Issues

• 1. Validity of the notice issued under section 143(2) of the Act
• 2. Consequential validity of the assessment order

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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