https://www.taxtmi.com/caselaws?id=787707 Pecuniary jurisdiction under CBDT Instruction No. 1/2011 determines whether an ITO or a DC/AC may issue a notice for scrutiny assessment. Where the declared income falls within the monetary threshold allocated to a DC/AC, a notice under section 143(2) issued by an ITO lacks jurisdiction. Such invalid initiation of scrutiny renders the consequential assessment under section 143(3) invalid and liable to be quashed. The stated analysis applies the Instruction issued under section 119 and precedents treating notices issued by a non-jurisdictional Assessing Officer as void. en-us Wed, 14 Jan 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787707 Pecuniary jurisdiction under CBDT Instruction No. 1/2011 determines whether an ITO or a DC/AC may issue a notice for scrutiny assessment. Where the declared income falls within the monetary threshold allocated to a DC/AC, a notice under section 143(2) issued by an ITO lacks jurisdiction. Such invalid initiation of scrutiny renders the consequential assessment under section 143(3) invalid and liable to be quashed. The stated analysis applies the Instruction issued under section 119 and precedents treating notices issued by a non-jurisdictional Assessing Officer as void. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787707