Notice under section 143(2) of the Act which has not been issued in consonance with the CBDT Instruction F No. 225/157/2017/ITA-II dated 23.06.2017 is invalid and an assessment framed consequent to such invalid notice is also invalid and needs to be quashed.

30. Tapan Kumar Das vs. ITO ITA No. 1660/Kol/2024 A.Y.: 2017-18 Date of Order : 11.03.2025 Sections: 143(2), CBDT Instruction dated 23.6.2017 Notice under section 143(2) of the Act which has not been issued in consonance with the CBDT Instruction F No. 225/157/2017/ITA-II dated 23.06.2017 is invalid and an assessment framed consequent to such invalid notice is also invalid and needs to be quashed. FACTS The assessee filed the return of income on 30.10.2017, declaring total income of ₹3,75,780/-, which was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). Thereafter the notice u/s 143(2) and 142(1) of the Act were issued along with the questionnaire which were duly served upon the assessee. When there was no compliance in the assessment proceedings, the AO framed the ex-parte assessment u/s 144 of the Act vide order dated 27.12.2019, wherein an addition of ₹25,74,500/- was made on account of unexplained money u/s 69A of the Act deposited in the bank account of the assessee during demonetization period. Aggrieved, assessee preferred an appeal to the CIT(A) who confirmed the addition on the ground that there was no compliance on the part of the assessee. Aggrieved, assessee preferred an appeal to the Tribunal where it raised an additional ground which it claimed to be purely a legal issue viz. that the notice issued under sectio