Validity of reopening of assessment - jurisdiction of AO over ...

Tax Assessment Order Invalidated Due to Lack of Jurisdiction by ACIT, Following CBDT Instructions on Nil Income Declaration.

February 13, 2024

Case Laws     Income Tax     AT

Validity of reopening of assessment - jurisdiction of AO over the assessee for framing of assessment -The Tribunal held that, as the assessment in the case of the assessee had been framed by the ACIT, Circle-3(1), Raipur, who in light of the CBDT Instruction No.1/2011 (supra) r.w. CBDT Instruction No.6/2011 was not vested with any jurisdiction for framing of assessment in the case of the assessee who had declared Nil income; therefore, the order so passed by him cannot be sustained and is liable to be struck down on the said count itself.

View Source