The assessee declared total income of ₹91.05 lakhs. Under CBDT Instruction No. 1 of 2011 issued under section 119, cases involving returned income exceeding ₹30 lakhs were required to be assessed by an Assistant Commissioner or Deputy Commissioner of Income-tax. The assessment, however, was completed by an Income-tax Officer and the Revenue failed to produce any order under section 127 transferring jurisdiction. The Tribunal held that the notice issued under section 143(2) by the Income-tax Officer was without jurisdiction and the consequential assessment was void ab initio. (AY. 2017-18).