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Issues: Whether an assessment framed under section 143(3) of the Income-tax Act, 1961 can survive when the notice under section 143(2) was issued by an officer who, on the relevant date, did not have jurisdiction over the assessee.
Analysis: A valid notice under section 143(2) is a condition precedent for making an assessment under section 143(3). Jurisdiction for issuing the notice had to be determined with reference to the territorial allocation in force on the date of the notice, and not on the basis of a later transfer or restructuring. On the material placed, the assessee established a credible claim that its office fell within the municipal ward allotted to the officer having jurisdiction on the relevant date, while the Revenue's contrary stand was not conclusively supported. Since the competing claims on territorial jurisdiction required factual verification of the fresh documents produced before the Tribunal, a final determination on the validity of the notice could not be made at that stage.
Conclusion: The assessment under section 143(3) could not be sustained without first verifying whether the notice under section 143(2) had been issued by the jurisdictional Assessing Officer, and the matter was restored for that limited purpose in favour of the assessee.
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