https://www.taxtmi.com/caselaws?id=800009 Jurisdictional notice issued by an officer lacking pecuniary jurisdiction under CBDT Instruction No. 1/2011 constituted an inherent illegality. For non-corporate assessees with returned income up to the prescribed threshold, jurisdiction lay with an Income-tax Officer. Territorial-jurisdiction objections under section 124(3) did not preclude a challenge to pecuniary jurisdiction, and section 292BB could not cure the defect. The notice and consequential assessment were void ab initio. en-us Mon, 21 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800009 Jurisdictional notice issued by an officer lacking pecuniary jurisdiction under CBDT Instruction No. 1/2011 constituted an inherent illegality. For non-corporate assessees with returned income up to the prescribed threshold, jurisdiction lay with an Income-tax Officer. Territorial-jurisdiction objections under section 124(3) did not preclude a challenge to pecuniary jurisdiction, and section 292BB could not cure the defect. The notice and consequential assessment were void ab initio. Case-Laws Income Tax Mon, 21 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800009