Jurisdiction and limitation for Section 143(2) notices both must be satisfied, or the notice becomes invalid.

A notice under Section 143(2) of the Income-tax Act, 1961 is valid only if it is issued by the officer having jurisdiction and within the prescribed limitation period. A notice issued within time but by an lacking jurisdiction is invalid, and a notice issued by the correct officer but after expiry of the statutory period is barred by limitation. On these grounds, both notices were held unsustainable.

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Issues: (i) Whether the notice dated 06.08.2013 issued under Section 143(2) was invalid for want of jurisdiction. (ii) Whether the notice dated 23.12.2014 issued under Section 143(2) was barred by limitation.

Issue (i): Whether the notice dated 06.08.2013 issued under Section 143(2) was invalid for want of jurisdiction.

Analysis: The notice was issued within the permissible time, but it was issued by an officer who did not have jurisdiction over the matter.

Conclusion: The notice dated 06.08.2013 was invalid and liable to be rejected for want of jurisdiction.

Issue (ii): Whether the notice dated 23.12.2014 issued under Section 143(2) was barred by limitation.

Analysis: The notice was issued by the officer having jurisdiction, but it was issued after the expiry of the statutory period for issuance of notice.

Conclusion: The notice dated 23.12.2014 was barred by limitation.

Final Conclusion: Both notices were quashed and the writ petition was allowed.

Ratio Decidendi: A notice under Section 143(2) of the Income-tax Act, 1961 must be issued both by a having jurisdiction and within the prescribed limitation period; failure on either count renders the notice unsustainable.

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