Notice by Wrong Officer Invalid, ITAT Kolkata Set Aside Entire Assessment

Rajroop Doshi Vs ITO (ITAT Kolkata) ITAT Kolkata Quashes Assessment for Lack of Jurisdiction: ITO Cannot Assess High-Income Case Without Proper Transfer The Kolkata Bench of the Income Tax Appellate Tribunal allowed the appeal of Rajroop Doshi for AY 2017–18, holding that the assessment order was void ab initio as it was passed by an Assessing Officer lacking pecuniary and statutory jurisdiction. The Tribunal noted that the assessee, a non-corporate taxpayer, had declared total income of ₹47.89 lakh, which—under CBDT Instruction No. 1/2011 issued under Section 119—fell within the exclu...