ITO vs DCIT Jurisdiction Clash: ITO’s Notice invalid where DCIT alone had authority

Shah Dilip Sankarchand Vs ACIT (ITAT Ahmedabad) ITO vs DCIT Jurisdiction Clash – ITO’s Notice invalid where DCIT alone had authority; Assessment collapses if ITO Issues Notice in DCIT’s domain – ITAT Ahmedabad. Assessee contested the validity of the assessment framed u/s 144 on the ground that the m & atory notice u/s 143(2) was issued by a non-jurisdictional ITO. The returned income of  Assessee being above ₹25 lakhs, the pecuniary jurisdiction to frame assessment vested with DCIT. However, the notice was issued by the ITO, who did not have jurisdiction. Based on non-participat...