https://www.taxtmi.com/caselaws?id=447246 ITAT Kolkata held that assessment order framed by ACIT was without jurisdiction and nullified it. Corporate assessee with income below Rs. 20 lakhs should have been assessed by Income-tax Officer per CBDT Instruction No. 1/2011, not ACIT. No transfer order under section 127 existed. Assessment proceedings conducted by non-jurisdictional officer rendered entire process null and void. Tribunal relied on Deepak Kedia precedent establishing that notice under section 143(2) by wrong officer nullifies proceedings. Additional ground raised by assessee was allowed, assessment order quashed for lack of jurisdiction. en-us Thu, 14 Dec 2023 00:00:00 +0530 Thu, 21 Dec 2023 07:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447246 ITAT Kolkata held that assessment order framed by ACIT was without jurisdiction and nullified it. Corporate assessee with income below Rs. 20 lakhs should have been assessed by Income-tax Officer per CBDT Instruction No. 1/2011, not ACIT. No transfer order under section 127 existed. Assessment proceedings conducted by non-jurisdictional officer rendered entire process null and void. Tribunal relied on Deepak Kedia precedent establishing that notice under section 143(2) by wrong officer nullifies proceedings. Additional ground raised by assessee was allowed, assessment order quashed for lack of jurisdiction. Case-Laws Income Tax Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447246