N C Hore Vs ITO Ward-3(1), Siliguri

Parties Involved

Facts Summary

This appeal was filed by the assessee, N C Hore, against the order dated 22.07.2025 passed by the Additional Commissioner of Income Tax (Appeals) for the assessment year 2017-2018. The assessee argued that the notice under section 143(2) issued on 14.08.2018 by ITO Ward-2(4), Siliguri, lacked details of the type of scrutiny proposed. Another notice under section 143(2) issued on 26.09.2018 by ACIT, Circle-3(1), Siliguri, did not specify whether it was a scrutiny or limited scrutiny. The assessee claimed that the assessment order should be quashed as the Assessing Officer (AO) went beyond the issue of limited scrutiny. The revenue argued that the case was not one of limited scrutiny and that the assessee had not complied with all the notices issued.…

Legal Issues

• 1. Whether the notice under section 143(2) was valid and whether it specified the type of scrutiny.
• 2. Whether the assessment order should be quashed for non-compliance with notices.

Judgment Outcome

Decided in favour of Assessee.

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