2016 (3) TMI 287

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....For the Respondent : Ms Prem Lata Bansal, Senior Adv with Mr Paras Chaudhary, Adv ORDER 1. This Appeal has been filed by the Revenue against the order dated 3rd June, 2015 passed by the Income Tax Appellate Tribunal ("ITAT") in ITA No. 3267/Del/2013 for the Assessment Year ("AY") 2009-10. 2. The Assessee, a resident of Mumbai, filed her return of income on 30th July 2009 declaring an inco....

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.... by the CIT(A) and a categorical finding was returned that the AO "had no jurisdiction to proceed in the proceeding on the basis of original return". The CIT(A) observed that AO did not have jurisdiction in view of the revised return in which the disclosed income was shown as Rs. 41,31,510/- which was more than Rs. 10 lakhs, the monetary limit placed by the Central Board of Direct Taxes ("CBDT"). ....