Held that as the addition is\u00a0 over Rs. 20 lakhs, the Assessing Officer had no jurisdiction to issue notice under section\u00a0148\u00a0in terms of section\u00a0149(1)(b)\u00a0since he did not have any books of account, document or evidence to show that income escaping assessment would amount to, or likely to amount to, Rs. 50 lakhs or more. The notice had\u00a0 been passed by the ITO, who was a non-jurisdictional authority, when it should have been issued by the officer of the rank of Assistant Commissioner or Deputy Commissioner. Therefore, the assessment framed by the Assessing Officer is\u00a0 invalid for want of jurisdiction hence\u00a0\u00a0 quashed. \u00a0(AY. 2014-15, 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 143(3) : Assessment-Jurisdiction-Pecuniary Jurisdiction-Non-corporate returns declaring income above Rs. 20 Lakhs with Assistant Commissioner or Deputy Commissioner and not with ITO-Notice and consequential assessment order is invalid-Instruction No. 1\/2011 (F. No. 187\/12\/2010-It(A-I), Dated 31-1-2011. [S. 143(2), 148, 149(1)(b)] <\/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-52294","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dBs","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52294","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=52294"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52294\/revisions"}],"predecessor-version":[{"id":52295,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/52294\/revisions\/52295"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=52294"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=52294"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=52294"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}