No. The ITAT Special Bench at Bengaluru, in MD Sons v. ITO (ITA No. 1413/Bang/2025, pronounced 13 July 2026), has held that a notice under Section 143(2) which does not follow the format prescribed by CBDT Instruction dated 23.06.2017 is a defect of form, curable under Section 292B. The consequent assessment remains valid. Six earlier Tribunal rulings to the contrary stand displaced. The case at a glance Case MD Sons v. Income Tax Officer, Circle-5(2)(1), Bengaluru Citation ITA No....

The recent ruling by the Income Tax Appellate Tribunal (ITAT) in Jaipur in the case of Krishna Das Agarwal has stirred up a significant...

𝐀𝐦𝐚𝐥𝐠𝐚𝐦𝐚𝐭𝐢𝐨𝐧 𝐌𝐞𝐞𝐭𝐬 𝐓𝐚𝐱𝐚𝐭𝐢𝐨𝐧: 𝐀 𝐅𝐫𝐞𝐬𝐡 𝐏𝐞𝐫𝐬𝐩𝐞𝐜𝐭𝐢𝐯𝐞 by 𝐈𝐓𝐀𝐓 𝐨𝐧 𝐒𝐞𝐜𝐭𝐢𝐨𝐧 𝟓6(2)(viia) -...