https://www.taxtmi.com/caselaws?id=433211 Jurisdiction of the Assessing Officer depends on the allocation made under section 120 read with section 2(7A) of the Income-tax Act. Where the departmental order assigned cases with total income above Rs. 35 lakhs to DCIT/ACIT and other cases to the Income-tax Officer, a returned income below that limit placed jurisdiction with the ITO. An assessment completed by the DCIT in such circumstances was treated as made without the requisite pecuniary jurisdiction and therefore bad in law. Section 292BB was held inapplicable because it cures defects in service of notice, not a complete absence of jurisdiction. en-us Fri, 30 Dec 2022 00:00:00 +0530 Mon, 23 Jan 2023 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433211 Jurisdiction of the Assessing Officer depends on the allocation made under section 120 read with section 2(7A) of the Income-tax Act. Where the departmental order assigned cases with total income above Rs. 35 lakhs to DCIT/ACIT and other cases to the Income-tax Officer, a returned income below that limit placed jurisdiction with the ITO. An assessment completed by the DCIT in such circumstances was treated as made without the requisite pecuniary jurisdiction and therefore bad in law. Section 292BB was held inapplicable because it cures defects in service of notice, not a complete absence of jurisdiction. Case-Laws Income Tax Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433211