Valid section 143(2) notice from the jurisdictional officer is essential to sustain scrutiny assessment under section 143(3).

A scrutiny assessment under section 143(3) cannot be sustained where the statutory notice under section 143(2) is not issued by the Assessing Officer having jurisdiction over the assessee's case. The Tribunal treated this defect as going to the root of jurisdiction, not as a mere procedural irregularity, and held that the absence of a valid notice from the competent officer invalidates the assessment. The objection under section 124(3) did not cure the defect because the issue concerned the very competence to assume jurisdiction for making the assessment. The assessment was quashed and the matter was decided in favour of the assessee.

---

---

Issues: Whether the assessment made under section 143(3) was invalid for want of a valid notice under section 143(2) issued by the officer having jurisdiction over the assessee's case.

Analysis: The assessment was framed by the Assessing Officer without issuing the statutory notice under section 143(2) from the officer who had jurisdiction over the case. The objection went to the root of the assumption of jurisdiction and was not a mere irregularity. The Tribunal followed its earlier decision on identical facts and held that where the notice under section 143(2) is not issued by the jurisdictional Assessing Officer within the prescribed framework, the resulting assessment cannot be sustained. The challenge under section 124(3) did not save the assessment because the defect concerned the very competence to assume jurisdiction for framing the assessment.

Conclusion: The assessment was quashed for want of valid jurisdiction and the issue was decided in favour of the assessee.

Ratio Decidendi: A scrutiny assessment is invalid where the statutory notice under section 143(2) is not issued by the officer having jurisdiction to assess the case, because valid service of such notice by the competent officer is essential to assume jurisdiction under section 143(3).

---