Held that the order is passed by the Assessing Officer is contrary to CBDT instruction No. 1 of 2011 dt. 1-4-2011 hence the order is bad in law. (AY. 2012-13)
Sudir Kumar Agarwal v. ITO (2023) 221 TTJ 687 (Raipur)(Trib)
S. 143(3): Assessment-Jurisdiction-Assessment order passed by non-Jurisdictional Assessing Officer-Contrary to CBDT instruction No. 1 of 2011 dt. 1-4-2011-Order is bad in law. [S. 119,124(3), 143(2)]