Mandatory jurisdictional notice under scrutiny assessment fails when issued by an incompetent officer, and section 292BB cannot cure timely objection.

A scrutiny assessment under section 143(3) was invalid because the notice under section 143(2) was issued by an officer lacking jurisdiction after transfer under section 127. The statutory notice requirement is mandatory and goes to the root of assessment jurisdiction, so a notice issued by the incompetent officer could not sustain the assessment. Section 292BB did not cure the defect because the assessee had objected to the validity of the notice before completion of the assessment. The assessment was therefore invalid, and the merits grounds were not examined.

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Issues: Whether the assessment made under section 143(3) was invalid for want of a notice under section 143(2) issued by the competent Assessing Officer and whether section 292BB could cure the defect.

Analysis: The return had originally been filed before one charge and the jurisdiction was later transferred to another charge under section 127. The notice under section 143(2) was issued by an officer who did not have jurisdiction over the assessee. The statutory requirement of notice under section 143(2) before scrutiny assessment is mandatory and goes to the root of jurisdiction. The defect was not cured by section 292BB because the assessee had objected to the validity of the notice before completion of assessment. Since the jurisdictional notice was not issued by the competent officer within time, the assessment could not be sustained. The other grounds on merits were not adjudicated after the legal issue succeeded.

Conclusion: The assessment was held to be invalid for want of a valid jurisdictional notice under section 143(2), and section 292BB did not cure the defect.

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