It may just happen to you that you are filing your return with Income Tax Officer regularly. In one year , your total income went up and unfortunately , you received scrutiny notice u/s 143(2) from I.T.O . But one fine day , you are receiving a notice from the Assistant Commissioner of Income Tax (ACIT) or Deputy Commissioner of Income tax of the same range under same CIT asking you to appear or answer questions related to scrutiny. The enquiry with his office will reveal that since the income or loss crossed the limit set as per CBDT instruction , case has been transferred by the ITO to ACIT/DCIT . So , now you are appearing before a new officer .
Similarly, many time even the DCIT/ACIT transfer the case to ITO invoking the same CBDT instruction that the income is less than Rs 30/20/15 Lakhs as the case maybe
This post is going to discuss why the suo-moto action by the officer may just turn the assessment order illegal and without jurisdiction.