Nutaan Sarada Himghar Vs ACIT, CC-23 (1), Hooghly
Parties Involved
Facts Summary
This is an appeal filed by the assessee, Nutaan Sarada Himghar, against the order dated 30.07.2025 passed by the Additional Commissioner of Income Tax (Appeals) for the assessment year 2017-2018. The assessee received a notice under section 143(2) of the Income-tax Act, 1961, dated 28.09.2019, issued by the Assessing Officer. The assessee's representative argued that the notice was not in the prescribed format as provided by the Central Board of Direct Taxes (CBDT) and hence, it should be quashed. The representative relied on several previous decisions of the Tribunal which held similar notices invalid due to non-compliance with the prescribed format. The Revenue's representative, however, supported the validity of the notice and the assessment order.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the notice issued under section 143(2) of the Income-tax Act, 1961, is valid.
- 2. Whether the assessment order consequent to the invalid notice is valid.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
6 precedents cited in this judgement.
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