Invalid section 143(2) notice by the jurisdictional Assessing Officer rendered the scrutiny assessment void ab initio.

A scrutiny assessment was treated as void ab initio where the notice under section 143(2) was not issued by the Assessing Officer having jurisdiction when proceedings were initiated. The return carried a Faridabad address, but the scrutiny notice was issued from Hazaribagh, and a later transfer under section 127 did not cure the absence of a valid jurisdictional notice. The defect was considered fatal because the assessment lacked the necessary jurisdictional foundation, so the assessment was quashed and the remaining grounds became academic.

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Issues: Whether the assessment was void ab initio for want of a valid notice under section 143(2) issued by the jurisdictional Assessing Officer, and whether the assessment framed by the officer who completed the assessment could be sustained.

Analysis: The additional legal ground was admitted as it was purely jurisdictional and went to the root of the matter. The return had been filed with the Faridabad address, while the scrutiny notice under section 143(2) was issued by the officer at Hazaribagh. The case was later transferred to Faridabad under section 127, but no valid notice under section 143(2) had been issued by the Assessing Officer having jurisdiction when the scrutiny proceedings were initiated. The assessment therefore lacked the necessary jurisdictional foundation. Following the cited precedents, the defect in the notice was treated as fatal to the assessment.

Conclusion: The assessment was held to be void ab initio and was quashed. The additional ground was allowed and the remaining grounds were rendered academic.

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