https://www.taxtmi.com/caselaws?id=460483 The ITAT Delhi quashed an assessment order passed by an AO lacking jurisdiction over the assessee. The case involved scrutiny proceedings where notice under section 143(2) was issued for income declared up to 20 lakhs. Following precedent from Kevin International, the tribunal held that since the notice was issued by an AO without proper jurisdiction, the subsequent assessment order was defective and violated Circular No. 1/2011 dated 31.01.2011. The assessee's appeal was allowed. en-us Wed, 10 Apr 2024 00:00:00 +0530 Tue, 28 Jan 2025 13:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460483 The ITAT Delhi quashed an assessment order passed by an AO lacking jurisdiction over the assessee. The case involved scrutiny proceedings where notice under section 143(2) was issued for income declared up to 20 lakhs. Following precedent from Kevin International, the tribunal held that since the notice was issued by an AO without proper jurisdiction, the subsequent assessment order was defective and violated Circular No. 1/2011 dated 31.01.2011. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460483