Jurisdiction of ACIT to complete assessment - Allocation of cases based on monetary limit - Prima facie...

Jurisdiction of ACIT to complete assessment - Allocation of cases based on monetary limit - Prima facie it indicates that the assessment in the case of the assessee ought to have been framed by the Income-tax Officer and not by the ACIT as the income declared in the Income-tax return is less than Rs. 20 Lakhs. - AT .....

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