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Amarjeet Singh Bhatia Vs ACIT-3(1) (ITAT Raipur)

ITAT RaipurIncome TaxAY 2007-08Faisla: Assessee ke favour mein

Case ke facts

Amarjeet Singh Bhatia ka case me Rs.21.49 lakh ki reassessment DCIT/ACIT ne ki thi. Lekin CBDT instructions ke hisab se unke paas jurisdiction nahi tha.

Mudda (Issue)

Kya bina proper pecuniary jurisdiction ke assessment valid hai?

Faisla (Held)

ITAT ne reassessment quash kar di. Bola DCIT/ACIT ke paas itni amount ka power nahi tha CBDT ke rules ke hisaab se.

Practical takeaway

Aapka case jis officer ke pass hai uski monetary limit check kar lo. Jurisdiction ka objection uthaoge to pura case khatam ho sakta hai.

Original report: taxguru.in

Aapke case mein bhi aisa hi mudda hai?

CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.

Income tax notice ka jawab

Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-15.

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