The jurisdictional issue was first time raised by the assessee\u00a0 before the ITAT which was admitted by the ITAT .\u00a0 The assessee contended that as per the instruction No 1\/2011 dt 31-1 2011 ,when the monetary limits falls above Rs 30 lakh\u00a0 the jurisdiction for the year was lied with DCIT \/ACIT\u00a0 and the notice issued u\/s 143(2) by the ITO and assessment order was passed by DCIT without issuing the notice u\/s 143(2) is held to be bad in law . Tribunal held that as per the Instruction No 1\/2011 dt 31-1 2011\u00a0\u00a0 when a notice ought to have been issued by ACIT\/ DCIT a statutory\u00a0 notice issued by ITO u\/s 143(2) lacks jurisdiction and assessment is bad in law . Referred\u00a0 West Bengal State Electricity Board v. DCIT ( 2005) 278 ITR 218 9 Cal) (HC)\u00a0 , Krishnendu Chowdhury v.ITO\u00a0 ( 2017) 78 taxmann.com 89 (Kol) (Trib) , Sukumar Ch. Sahoo v. ACIT ( ITA No. 2073 \/Kol\/2016\u00a0 . ( ITA No. 1346\/Kol\/ 2016 dt .18-3 -2020 ) (AY. 2012 -13)<\/p>\n
\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" S. 143(2) : Assessment \u2013 Notice \u2013 Appellate Tribunal- Ground on pure question of law can be raised before the ITAT- Notice issued by the ITO who did not have a jurisdiction to issue notice \u2013 Statutory notice u\/s 143(2) lacks jurisdiction and order is bad in law [ S. 143(3) 254(1) ]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-14558","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-3MO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14558","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14558"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14558\/revisions"}],"predecessor-version":[{"id":14559,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/14558\/revisions\/14559"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14558"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=14558"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}