Assessment framed by non-jurisdictional officer is untenable

Amiya Gopal Dutta Vs DCIT (ITAT Kolkata) ITAT Kolkata held that as per board’s instruction CBDT circular 1/2011 dated 31.01.2011, in the case of non-corporate assessee in non-metro cities, the ITR filed upto Rs. 15 lacs has to be assessed by ITO and therefore in the instant case the assessment is framed by the Assistant Commissioner of Income Tax in is void, ultra vires and nullity in the eyes of law. Facts- The case of the assessee was selected for limited scrutiny and notice u/s 143(2) of the Act was issued by ITO, Ward-1(1), Jalpaiguri on 25.05.2018 however, the assessment was framed by t...