The appeal is allowed in favour of the assessee on this additional
Bench: Ms. Annapurna Gupta & Ms. Madhumita Royassessment Year: 2016-17
1). Delhi, the authority having no jurisdiction over the appellant assessee in view of the pecuniary jurisdiction had been with the Circle as per CBDT Instructions No. 1/2011." Additional Ground No.3 "On facts and in the circumstances of the case, the authorities below have erred in upholding the reassessment proceedings ignoring the fact that impugned assessment is invalid and without