https://www.taxtmi.com/caselaws?id=800474 CBDT Instruction No. 1/2011 assigned assessment jurisdiction over non-corporate assessees reporting income at or above the prescribed metropolitan-city threshold to a Deputy Commissioner or Assistant Commissioner. Where an Income-tax Officer issued a reassessment notice despite lacking that allocated jurisdiction, the notice was jurisdictionally defective. The defect was not curable, rendering the reassessment proceedings and consequential assessment invalid and liable to be quashed. en-us Fri, 25 Sep 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800474 CBDT Instruction No. 1/2011 assigned assessment jurisdiction over non-corporate assessees reporting income at or above the prescribed metropolitan-city threshold to a Deputy Commissioner or Assistant Commissioner. Where an Income-tax Officer issued a reassessment notice despite lacking that allocated jurisdiction, the notice was jurisdictionally defective. The defect was not curable, rendering the reassessment proceedings and consequential assessment invalid and liable to be quashed. Case-Laws Income Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800474