Assessee contested jurisdiction of Assistant Commissioner to frame assessment order under section 143(3) on ground that returned income of assessee was less than prescribed limit of Rs. 30 lacs and thus, jurisdiction to frame assessment lies with Income Tax Officer. On appeal the Tribunal held that Department could not produce any document to show that case was transferred by competent authority from Income Tax Officer to ACIT. Notice under section 143(2) issued by ACIT was beyond his jurisdiction the order was quashed. (AY. 2016-17)
Anderson Printing House (P.) Ltd. v. ACIT (2022) 192 ITD 548 (SMC) (Kol.)(Trib.)
S. 120 : Jurisdiction of income-tax authorities-Returned income less than of 30 lakhs-Jurisdiction of Assessing Officer-Assessment made by the Assistant Commissioner is without jurisdiction-Bad in law. [S. 127(1), 143(2), 143(3)]