https://www.taxtmi.com/caselaws?id=799295 Binding CBDT Instruction No. 1/2011 allocated assessment jurisdiction over a non-corporate taxpayer reporting income above the prescribed threshold to an Assistant or Deputy Commissioner, not an Income-tax Officer. Reassessment initiated, noticed and completed by an Income-tax Officer despite that allocation was treated as void for inherent lack of pecuniary jurisdiction. The unsecured-loan addition remained deleted because remand verification disclosed no adverse finding and Revenue produced no contrary evidence, legal error or factual infirmity; characterising the remand report as a draft did not displace the appellate findings. en-us Tue, 08 Sep 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799295 Binding CBDT Instruction No. 1/2011 allocated assessment jurisdiction over a non-corporate taxpayer reporting income above the prescribed threshold to an Assistant or Deputy Commissioner, not an Income-tax Officer. Reassessment initiated, noticed and completed by an Income-tax Officer despite that allocation was treated as void for inherent lack of pecuniary jurisdiction. The unsecured-loan addition remained deleted because remand verification disclosed no adverse finding and Revenue produced no contrary evidence, legal error or factual infirmity; characterising the remand report as a draft did not displace the appellate findings. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799295