https://www.taxtmi.com/caselaws?id=773518 ITAT Ahmedabad dismissed the assessee's appeal on jurisdictional and procedural grounds. The tribunal held that DCIT Circle 3(1)(2) had proper jurisdiction since the assessee's declared income exceeded Rs. 30 lakhs, per CBDT instructions, despite initial notice being issued by ITO. Jurisdiction is dynamic based on income levels, not past assessments. The tribunal rejected claims of unauthorized additions beyond limited scrutiny scope, noting the assessee failed to comply with AO notices. CIT(A)'s remand for fresh assessment was upheld as proper procedure given insufficient details for merit-based decision. en-us Wed, 18 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773518 ITAT Ahmedabad dismissed the assessee's appeal on jurisdictional and procedural grounds. The tribunal held that DCIT Circle 3(1)(2) had proper jurisdiction since the assessee's declared income exceeded Rs. 30 lakhs, per CBDT instructions, despite initial notice being issued by ITO. Jurisdiction is dynamic based on income levels, not past assessments. The tribunal rejected claims of unauthorized additions beyond limited scrutiny scope, noting the assessee failed to comply with AO notices. CIT(A)'s remand for fresh assessment was upheld as proper procedure given insufficient details for merit-based decision. Case-Laws Income Tax Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773518