2025 (11) TMI 1240

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....reciate that none of the conditions precedent existed for and/or were fulfilled by the Ld. Deputy Commissioner of Income Tax. Circle 10(1). Kolkata for his specious action of assuming jurisdiction to frame the assessment order u/s. 143(3) of the Income Tax Act, 1961 de hors any valid notice issued u/s. 143(2) of the Act in that respect and the specious assessment order dated 24-12-2017 framed thereunder is therefore ab initio void, ultra vires and ex-facie null in law." 03. The assessee has challenged the assessment framed by the ld. AO on the ground of non-issuance of notice u/s 143(2) of the Act by the ld. ACIT. 04. The facts in brief are that the assessee filed the return of income on 30.11.2025, declaring total income at Rs.64,26,....

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.... also considered desirable in view of the increase in the scale of trade and industry since 2001, when the present income limits were introduced. It has therefore been decided to increase the monetary limits as under: Metro charges for the purpose of above instructions shall be Ahmedabad, Bangalore, Chennai, Delhi, Kolkata, Hyderabad, Mumbai and Pune. The above instructions are issued in supersession of the earlier instructions and shall be applicable with effect from 1-4-2011."" 05. Therefore, though the assessment was framed by the DCIT dehors issuance of notice u/s 143(2) of the Act is bad in law. The case of the assessee find support from the decision of Raghvendra Mohta Vs. ACIT in ITA no. 2416/KOL/2017 for A.Y. 20....