ARS MEMORIAL EDUCATIONAL SOCIETY, BOKARO,BOKARO vs. ITO, EXEMPTION WARD, HAZARIBAGH, HAZARIBAGH

ITA 34/RAN/2026Status: DisposedITAT Ranchi10 July 20266 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the notice issued under Section 143(2) was not in consonance with the mandatory CBDT instructions and was therefore invalid. Consequently, all subsequent assessment proceedings were also deemed invalid and quashed.

What were the facts?

The assessee argued that the notice issued under Section 143(2) was not in the prescribed format as per CBDT instructions for the relevant assessment year. They contended that an invalid notice renders subsequent proceedings void.

What were the issues?

The primary issue was the validity of the notice issued under Section 143(2) due to non-compliance with CBDT prescribed formats, and its impact on the subsequent assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 143(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RANCHI BENCH, RANCHI

Before: SHRI GEORGE MATHAN & SHRI RATNESH NANDAN SAHAY

For Appellant: Shri Devesh Poddar, A.R
For Respondent: Shri Sandipan Khan, Sr.DR
Hearing: 10/07/2026Pronounced: 10/07/2026

PER: BENCH

1.

This is an appeal filed by the assessee against the order of the National Faceless Appeal Centre (NFAC), Delhi (in short, the ld. CIT(A) in Appeal No. CIT(A), Hazaribagh/10254/2019-20 dated 23/11/2025 for the A.Y. 2017-18. 2. Shri Devesh Poddar, ld. A.R. is represented on behalf of the assessee and Shri Sandipan Khan, ld. Sr.DR is represented on behalf of the revenue.

3.

The ld. A.R. of the assessee submitted that the notice issued under Section 143(2) is not in the prescribed format as revised by the CBDT for the impugned assessment year. The ld. AR submitted that since the notice U/s 143(2) is itself invalid, the subsequent proceed

The order continues below.

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