Jurisdictional defect in section 143(2) notice invalidated assessment where notice came from a non-competent officer.

A notice under section 143(2) issued by an officer lacking territorial jurisdiction over the assessee was treated as a fatal defect because assessment jurisdiction must rest with the competent assessing officer. The fact that the assessment was completed by the jurisdictional officer did not cure the invalid initiation, and section 292BB was held inapplicable since the dispute concerned issuance of notice by a non-jurisdictional authority, not mere service. Participation in the proceedings could not confer jurisdiction where none existed, and the assessment was quashed for want of jurisdiction.

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Issues: Whether the assessment was liable to be quashed on the ground that the notice under section 143(2) was issued by an officer having no jurisdiction over the assessee.

Analysis: The notice under section 143(2) was found to have been issued by an officer who did not have territorial jurisdiction over the assessee, while the assessment was completed by the jurisdictional officer. The jurisdictional defect was treated as fatal to the assessment. The objection based on section 292BB was not accepted as the controversy was not about mere service of notice but about the very issuance of notice by a non-jurisdictional authority. The decision proceeded on the principle that assessment jurisdiction must lie with the competent assessing officer and participation in proceedings does not confer jurisdiction where none exists.

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

Ratio Decidendi: A notice under section 143(2) issued by an officer lacking jurisdiction does not validly confer jurisdiction for assessment, and such a defect is not cured by mere participation or by section 292BB.

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