आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT आ.अपी.सं /ITA No.2174/Hyd./2025 Assessment Year 2017-2018 Banda Prakash, The Income Tax Officer, WARANGAL – 506001. vs. Ward-1, WARANGAL.

Telangana. PIN - 506 002.

PAN AGCPB8775F Telangana (Appellant) (Respondent)

For Assessee : Sri A Vamseedhar For Revenue : MS P Sumitha, Sr. AR Date of Hearing : 01.04.2026 Date of Pronouncement : 08.04.2026 आदेश/ORDER This appeal by the Assessee is directed against the Order dated 08.10.2025 of the learned Addl./JCIT(A)-1, Nashik, for the assessment year 2017-2018.

2. The assessee has raised the following grounds of appeal:

1. “The learned Assessing Officer ("AO") erred in law in

assuming jurisdiction to frame the assessment u/s 143(3), as

the scrutiny notice dated 14.08.2018 was not issued in the

mandatory revised formats prescribed by CBDT Instruction

F.No.225/157/2017/ITA-II dated 23.06.2017, and failed to specify whether the case was selected for Limited, Complete or Manual Scrutiny. The notice being invalid, the consequential assessment is void ab initio and liable to be quashed.

2. The Ld. A