https://www.taxtmi.com/caselaws?id=787707 The note addresses limits on issuing notices under Section 143(2) where CBDT Instruction No.1/2011 allocates cases by pecuniary thresholds; it states that a notice issued by an assessing officer outside the monetary jurisdiction prescribed by that instruction is invalid and any consequential assessment under Section 143(3) is vitiated. The key legal point is that allocation of cases by monetary limits determines competence to issue statutory notices, and actions taken by a non jurisdictional AO pursuant to those limits render resulting assessments liable to be quashed. 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 The note addresses limits on issuing notices under Section 143(2) where CBDT Instruction No.1/2011 allocates cases by pecuniary thresholds; it states that a notice issued by an assessing officer outside the monetary jurisdiction prescribed by that instruction is invalid and any consequential assessment under Section 143(3) is vitiated. The key legal point is that allocation of cases by monetary limits determines competence to issue statutory notices, and actions taken by a non jurisdictional AO pursuant to those limits render resulting assessments liable to be quashed. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787707