Valid notice under section 143(2) is essential for scrutiny assessment; absence of jurisdictional notice vitiated the assessment.

A scrutiny assessment is invalid where the jurisdictional Assessing Officer does not issue a valid notice under section 143(2). The text states that a notice was issued by another office lacking jurisdiction, while the assessment was ultimately framed by the jurisdictional officer without a fresh notice; that defect went to the root of the assessment and was not cured by the assessee's participation or by proceedings under section 144. The absence of any transfer order under section 127 further confirmed the lack of lawful jurisdiction. On those facts, the assessment order was quashed as void.

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Issues: Whether the assessment was valid where the jurisdictional Assessing Officer completed the assessment without issuing a valid notice under section 143(2) and without any transfer order under section 127.

Analysis: The return was filed with one charge, a notice under section 143(2) was issued by another office lacking jurisdiction, and the assessment was ultimately framed by the jurisdictional officer without a fresh notice. The mandatory character of notice under section 143(2) was treated as foundational to a valid scrutiny assessment, and non-issuance by the officer having jurisdiction was held to be a defect going to the root of the matter. The decision distinguished the cited contrary precedent on facts and followed the view that such a defect is not cured by participation or by proceedings under section 144. The absence of any transfer under section 127 further supported the conclusion that the assessment lacked lawful jurisdiction.

Conclusion: The assessment was invalid and void for want of a valid notice under section 143(2) by the jurisdictional Assessing Officer, and the assessment order was quashed.

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