https://www.taxtmi.com/caselaws?id=468028 Assessment was held invalid for want of jurisdiction where notice under section 143(2) and the assessment order were issued by an officer not competent under CBDT Circular No. 1/2011. The Tribunal found that the assessee's returned income placed the case within the jurisdiction of the ITO, but the ACIT issued the notice and completed the assessment, creating a jurisdictional defect. The High Court agreed that the jurisdictional issue had been correctly decided and found no substantial question of law arose for consideration in the appeal. en-us Wed, 14 Jan 2026 00:00:00 +0530 Wed, 15 Apr 2026 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468028 Assessment was held invalid for want of jurisdiction where notice under section 143(2) and the assessment order were issued by an officer not competent under CBDT Circular No. 1/2011. The Tribunal found that the assessee's returned income placed the case within the jurisdiction of the ITO, but the ACIT issued the notice and completed the assessment, creating a jurisdictional defect. The High Court agreed that the jurisdictional issue had been correctly decided and found no substantial question of law arose for consideration in the appeal. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468028