https://www.taxtmi.com/caselaws?id=773811 Jurisdiction under the applicable departmental notification followed the returned-income threshold, so cases exceeding that limit vested in Dy./ACIT-3(1), Raipur. A notice under section 143(2) and an assessment under section 143(3) issued by ITO, Ward-Mahasamund, were beyond the officer's authority. The text states that quasi-judicial proceedings must be taken by the duly empowered authority, and any assessment made without valid jurisdiction is void ab initio. On that basis, the notice and assessment were treated as invalid and quashed, rendering the remaining grounds academic. en-us Mon, 23 Jun 2025 00:00:00 +0530 Sat, 28 Jun 2025 08:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773811 Jurisdiction under the applicable departmental notification followed the returned-income threshold, so cases exceeding that limit vested in Dy./ACIT-3(1), Raipur. A notice under section 143(2) and an assessment under section 143(3) issued by ITO, Ward-Mahasamund, were beyond the officer's authority. The text states that quasi-judicial proceedings must be taken by the duly empowered authority, and any assessment made without valid jurisdiction is void ab initio. On that basis, the notice and assessment were treated as invalid and quashed, rendering the remaining grounds academic. Case-Laws Income Tax Mon, 23 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773811