Jurisdictional defect in Section 143(2) notice can invalidate an assessment even if raised later, with no estoppel against law.

An assessment under Section 143(3) was treated as invalid where the notice under Section 143(2) had not been issued by the jurisdictional Assessing Officer, because the defect went to the authority to complete the assessment. The objection was held to be a jurisdictional one, capable of being raised even at a later stage, since there can be no estoppel against law. On that basis, the Tribunal's view that the assessment was bad in law was upheld, and no substantial question of law arose.

---

---

Issues: Whether the assessment under Section 143(3) of the Income-tax Act, 1961 was vitiated for want of a notice under Section 143(2) issued by the jurisdictional Assessing Officer, and whether the Tribunal erred in treating that objection as a valid jurisdictional ground raised for the first time.

Analysis: The notice under Section 143(2) was not issued by the jurisdictional Assessing Officer. The objection concerned the very authority to complete the assessment and therefore went to the root of the matter. A jurisdictional defect is not cured by the fact that the point was not earlier urged before the appellate authority, since there can be no estoppel against law. In these circumstances, the Tribunal was justified in holding the assessment to be bad in law.

Conclusion: The assessment was held invalid for want of a jurisdictionally competent notice under Section 143(2), and no substantial question of law arose.

---