Mandatory section 143(2) notice within time and by the correct officer is jurisdictional; invalid notice vitiated the assessment.

A valid notice under section 143(2) within the prescribed time and by the competent jurisdictional officer is mandatory for a valid scrutiny assessment. On the facts, the assessee's return showed the Mohali address, so jurisdiction lay with the Mohali assessing officer; the notice issued by the Amritsar officer was without jurisdiction, and the notice by the jurisdictional officer was issued beyond the statutory period. The defect was treated as jurisdictional and not curable under section 292B. The assessment framed under section 143(3) was therefore invalid and quashed.

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Issues: Whether the assessment was liable to be quashed for want of a valid notice under section 143(2) of the Income-tax Act, 1961 within the prescribed time and by the competent jurisdictional officer.

Analysis: The return was filed showing the Mohali address and the jurisdiction over the assessee lay with the Mohali assessing officer. The notice under section 143(2) issued by the Amritsar officer was found to be without jurisdiction, and the notice issued by the jurisdictional officer was beyond the period prescribed in the proviso to section 143(2). The requirement of timely notice under section 143(2) was treated as mandatory, and the defect was held to be a jurisdictional one not curable under section 292B.

Conclusion: The assessment framed under section 143(3) was invalid and was quashed, in favour of the assessee.

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