https://www.taxtmi.com/caselaws?id=312335 The ITAT Raipur held that a re-assessment order was invalid due to jurisdictional defects. Under CBDT Instruction No.1/2011, the ITO Ward 1(3) Raipur had exclusive jurisdiction over the assessee's case for AY 2010-11 based on declared income of Rs. 9,47,500. However, the section 148 notice was issued by DCIT-1(1) Raipur, who lacked jurisdiction under the instruction. Since the jurisdictional ITO proceeded based on this invalid notice from a non-jurisdictional officer, the subsequent assessment order was void and struck down. The appeal was decided in favor of the assessee. en-us Wed, 28 Dec 2022 00:00:00 +0530 Mon, 12 Feb 2024 19:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312335 The ITAT Raipur held that a re-assessment order was invalid due to jurisdictional defects. Under CBDT Instruction No.1/2011, the ITO Ward 1(3) Raipur had exclusive jurisdiction over the assessee's case for AY 2010-11 based on declared income of Rs. 9,47,500. However, the section 148 notice was issued by DCIT-1(1) Raipur, who lacked jurisdiction under the instruction. Since the jurisdictional ITO proceeded based on this invalid notice from a non-jurisdictional officer, the subsequent assessment order was void and struck down. The appeal was decided in favor of the assessee. Case-Laws Income Tax Wed, 28 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312335