https://www.taxtmi.com/caselaws?id=786771 Assessment validity turned on whether the AO had jurisdiction under administrative assignment rules: CBDT Instruction No.1/2011 requires allocation of metro-city returns above the specified income threshold to ACs/DCs, and an ITO lacked inherent jurisdiction to frame assessment under section 143(3) for such a return. The tribunal concluded that the assessment issued and framed by the ITO was contrary to that assignment and, supported by High Court precedent quashing assessments in comparable circumstances, the 143(3) order was quashed for want of jurisdiction, with relief to the taxpayer. en-us Wed, 15 Oct 2025 00:00:00 +0530 Thu, 19 Feb 2026 07:58:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786771 Assessment validity turned on whether the AO had jurisdiction under administrative assignment rules: CBDT Instruction No.1/2011 requires allocation of metro-city returns above the specified income threshold to ACs/DCs, and an ITO lacked inherent jurisdiction to frame assessment under section 143(3) for such a return. The tribunal concluded that the assessment issued and framed by the ITO was contrary to that assignment and, supported by High Court precedent quashing assessments in comparable circumstances, the 143(3) order was quashed for want of jurisdiction, with relief to the taxpayer. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786771