Held that, since the returned income of the assessee was less than Rs 20 lalkhs, the assessment was completed under section 143(3) of the Act, by Deputy Commissioner without jurisdiction is without jurisdiction and quashed. Followed, Krishnedu Chowdhury v. ITO (2017) 55 ITR 52 (Kol)(Trib), Ashok Devichand Jain v. UOI (2023) 452 ITR 43 (Bom)(HC). (AY.2016-17)
Ketan Tokershi Shah v. Dy. CIT (2023)106 ITR 4 (SN)(Mum) (Trib)
S. 143(3) : Assessment-Jurisdiction of Authorities-Instruction of Board that non-corporate assessees in Metro cities declaring income up to Rs. 20 Lakhs to be assessed by Income-Tax Officer-Returned income of assessee Less Than Rs. 20 Lakhs-Assessment Completed By Deputy Commissioner without jurisdiction-Instruction No. 1 of 2011, Dated 31-1-2011.