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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of ld. PCIT, Meerut dated 12.12.2017.
The assessee has filed return of income on 26.09.2013 declaring total income of Rs.16,06,810/- which has been processed u/s 143(1) of the Income Tax Act, 1961. The case has been taken up for proceedings u/s 263 at para no. 2(i). The ld. PCIT herself categorically held that the Assessing Officer has not having any jurisdiction to frame the assessment as the returned income is Rs.16,06,810/- i.e. more than Rs.10 lacs. Since, the ld. PCIT herself categorically mentioned that the Assessing Officer do not have jurisdiction, the order passed by the Assessing Officer would be treated as non-est. Ergo, the Assessment Order passed without jurisdiction
2 Pushpa Maheshwari cannot be subjected to the provisions of Section 263 of the Income Tax Act, 1961.
In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 12/08/2022.