2025 (3) TMI 1641

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....alp Malik, Adv. For the Revenue : Sh. Sunil Yadav, CIT-DR ORDER Per Satbeer Singh Godara, Judicial Member: These assessee's three appeals ITA Nos. 6212, 6213 & 6214/Del/2017 for Assessment Years 2008-09, 2009-10 & 2010- 11, arise against the CIT(A), Meerut's in case Nos. 300, 301 & 302/2015-16, dated 21.09.2017, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short "the Act")....

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....That being the case, we hereby quote CBDT landmark circular No . 1/2011 dated 31 .01 .2011 allocating jurisdiction to the "ITOs" only in municipal areas in those cases wherein the re turned income was falling upto Rs.15,00,000/-. 5. The Revenue on the other hand vehemently argues that the learned Assessing Officer had rejected the assessee's foregoing objections in his order sheet entry dated 1....