https://www.taxtmi.com/caselaws?id=456111 The ITAT Raipur quashed an assessment order under sections 147/143(3) dated 11.02.2015 for AY 2007-08, ruling that the ACIT Circle-3(1), Raipur lacked jurisdiction to assess the case. The assessee's returned income was below Rs. 15 lakhs, and per CBDT Instructions No. 1/2011 and 6/2011, jurisdiction for mofussil area cases with such income levels vested with ITO rank officers, not DCIT/ACIT. Since the reopening was initiated by DCIT-1(1), Raipur and assessment framed by ACIT without proper jurisdiction, the entire proceedings were declared void ab initio for non-compliance with binding CBDT instructions. en-us Fri, 07 Jul 2023 00:00:00 +0530 Sat, 29 Jun 2024 20:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456111 The ITAT Raipur quashed an assessment order under sections 147/143(3) dated 11.02.2015 for AY 2007-08, ruling that the ACIT Circle-3(1), Raipur lacked jurisdiction to assess the case. The assessee's returned income was below Rs. 15 lakhs, and per CBDT Instructions No. 1/2011 and 6/2011, jurisdiction for mofussil area cases with such income levels vested with ITO rank officers, not DCIT/ACIT. Since the reopening was initiated by DCIT-1(1), Raipur and assessment framed by ACIT without proper jurisdiction, the entire proceedings were declared void ab initio for non-compliance with binding CBDT instructions. Case-Laws Income Tax Fri, 07 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456111