https://www.taxtmi.com/caselaws?id=753950 ITAT Kolkata held that assessment proceedings were void due to jurisdictional defect. The notice u/s 143(2) and 142(1) was issued by ACIT Circle-47 instead of the jurisdictionally correct ITO for an assessee with income of Rs. 2,70,140 in Kolkata metro. The assessment was also framed by ACIT Circle-40, violating Instruction No. 1/2011. The tribunal distinguished the SC decision in Kalinga Institute case and followed coordinate bench precedent in Rupasi Bangla Agro Industries, ruling that non-jurisdictional officer's notice renders entire assessment proceedings null and void. Assessee's appeals were allowed. en-us Fri, 03 May 2024 00:00:00 +0530 Thu, 13 Jun 2024 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753950 ITAT Kolkata held that assessment proceedings were void due to jurisdictional defect. The notice u/s 143(2) and 142(1) was issued by ACIT Circle-47 instead of the jurisdictionally correct ITO for an assessee with income of Rs. 2,70,140 in Kolkata metro. The assessment was also framed by ACIT Circle-40, violating Instruction No. 1/2011. The tribunal distinguished the SC decision in Kalinga Institute case and followed coordinate bench precedent in Rupasi Bangla Agro Industries, ruling that non-jurisdictional officer's notice renders entire assessment proceedings null and void. Assessee's appeals were allowed. Case-Laws Income Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753950