In this case the assessee has filed ROI declaring more than 15 lakhs Rs as his income. The case of the assessee has been reopened by an officer of the rank of ITO u/s 148. Thereafter the assessment has been completed by NFAC. Before ITAT Counsel for the assessee argued that as per the CBDT instructions number 1 of 2011, the ROI of individual assessee showing more than an income of Rs 15 Lakhs is to be assessed by an officer of the rank of ACIT or above. And the ITO rank officer has no jurisdiction. Counsel for the assessee relied on the judgment of Hon’ble Bombay High Court in the case of Ashok Devi Chand Vs UOI reported in 151 taxmann.com 70 (Bombay). The ITAT allowed the appeal of the assessee and quashed the assessment