https://www.taxtmi.com/caselaws?id=456112 ITAT Raipur held that scrutiny assessment framed by non-jurisdictional officer was void ab initio. The assessing officer ITO-1(1), Raipur lacked pecuniary jurisdiction over the assessee but issued notice under section 143(2), violating CBDT instructions and CCIT notification. Following precedent in Durga Manikanta Traders, the tribunal ruled that when notice under section 143(2) is issued by officer without proper jurisdiction, subsequent assessment becomes invalid. The CIT(A) order was set aside and assessment dated 27.03.2014 was struck down, allowing the assessee's legal ground. en-us Mon, 10 Jul 2023 00:00:00 +0530 Sat, 29 Jun 2024 20:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456112 ITAT Raipur held that scrutiny assessment framed by non-jurisdictional officer was void ab initio. The assessing officer ITO-1(1), Raipur lacked pecuniary jurisdiction over the assessee but issued notice under section 143(2), violating CBDT instructions and CCIT notification. Following precedent in Durga Manikanta Traders, the tribunal ruled that when notice under section 143(2) is issued by officer without proper jurisdiction, subsequent assessment becomes invalid. The CIT(A) order was set aside and assessment dated 27.03.2014 was struck down, allowing the assessee's legal ground. Case-Laws Income Tax Mon, 10 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456112