https://www.taxtmi.com/caselaws?id=776406 ITAT held that, per CBDT Instruction No.1/2011, assessments where declared income exceeds Rs.30,00,000 fall within ACs/DCs jurisdiction; the ITO completed assessment without any s.127 transfer order. The s.143(2) notice issued by the ITO was therefore beyond jurisdiction and void, and the resulting assessment order was invalid. The ITAT set aside the assessment and allowed the assessee's jurisdictional grounds. en-us Wed, 09 Jul 2025 00:00:00 +0530 Thu, 09 Apr 2026 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776406 ITAT held that, per CBDT Instruction No.1/2011, assessments where declared income exceeds Rs.30,00,000 fall within ACs/DCs jurisdiction; the ITO completed assessment without any s.127 transfer order. The s.143(2) notice issued by the ITO was therefore beyond jurisdiction and void, and the resulting assessment order was invalid. The ITAT set aside the assessment and allowed the assessee's jurisdictional grounds. Case-Laws Income Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776406