Sajal Biswas vs. I.T.O, WD 24(1), Hooghly
Parties Involved
Facts Summary
This is an appeal by the assessee, Sajal Biswas, against the order of the National Faceless Appeal Centre, Delhi for the Assessment Year 2017-18. The assessee filed a condonation petition for a 129-day delay in filing the appeal, citing illness and hospitalization due to Hepatitis and viral fever. The Tribunal condoned the delay. The assessee raised an additional ground challenging the issuance of a notice under section 143(2) of the Income Tax Act, 1961, claiming it was in an invalid format and thus the assessment order was void ab initio. The assessee's counsel argued that the notice did not specify whether it was for limited, complete, or compulsory manual scrutiny, in violation of CBDT instructions. The Departmental Representative argued that the notice was valid as a computer-generated notice.…
Decision in favour of
Assessee
Legal Issues
- 1. Validity of the notice issued under section 143(2) of the Income Tax Act, 1961.
Judgment Outcome
Decided in favour of Assessee.
Precedents Relied Upon
7 precedents cited in this judgement.
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