https://www.taxtmi.com/caselaws?id=781772 ITAT Kolkata held that the assessment framed u/s 143(3) was invalid due to lack of proper jurisdiction. The assessee's case was selected for CASS scrutiny and notice u/s 143(2) was issued by ITO Ward 11(2), Kolkata, whereas the assessment was completed by DCIT, Circle 10(1), Kolkata. The Tribunal held that the notice issued by ITO Ward 11(2) was contrary to CBDT Instruction No. 1/2011 and thus invalid, rendering the assessment by DCIT without a valid notice u/s 143(2). Relying on HC precedent, the assessment was quashed. en-us Wed, 15 Oct 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781772 ITAT Kolkata held that the assessment framed u/s 143(3) was invalid due to lack of proper jurisdiction. The assessee's case was selected for CASS scrutiny and notice u/s 143(2) was issued by ITO Ward 11(2), Kolkata, whereas the assessment was completed by DCIT, Circle 10(1), Kolkata. The Tribunal held that the notice issued by ITO Ward 11(2) was contrary to CBDT Instruction No. 1/2011 and thus invalid, rendering the assessment by DCIT without a valid notice u/s 143(2). Relying on HC precedent, the assessment was quashed. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781772