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2022 (11) TMI 1107 - AT - Income TaxValidity of assessment framed by ITO - Assessment framed u/s 144 - as argued order has been passed in violation of instruction of CBDT by the ACIT, Circle-1(1), Jalpaiguri which is not a metro city and therefore the same may kindly be quashed - HELD THAT:- Undisputed facts are that the assessee is a non corporate assessee and has declared total income of Rs. 10.02,340/- during the year. We observe that the notice u/s 143(2) of the Act was issued by ITO, Ward-1(1), Jalpaiguri to the assesse whereas the assessment was framed by the Assistant Commissioner of Income Tax, circle-1(1), Jalpaiguri. Instruction No. 1/2011 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 in violation of above instruction by the Board. The case of the assessee is squarely covered in the case of Hirak Sarkar [2021 (8) TMI 700 - ITAT KOLKATA] - Thus we quash the assessment order passed on the ground of lack of jurisdiction. Accordingly the appeal of the assessee is allowed.
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