Jurisdictional validity of statutory notice: absence of a notice from a competent officer voids assessment and quashes order.

The piece addresses whether an assessment under section 143(3) read with section 153A is invalid for want of a valid statutory notice under section 143(2) issued by a jurisdictionally competent Assessing Officer. It explains that a notice dated before assumption of jurisdiction and portal records showing a non-statutory page undermined validity; the remand report did not rebut the jurisdictional timing defect. It concludes that issuance of a jurisdictional statutory notice is a mandatory precondition, its absence vitiates the assessment and renders it void ab initio, and that service-focused provisions do not cure non-issuance by an incompetent officer.

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Issues: Whether the assessment framed under section 143(3) read with section 153A of the Income-tax Act, 1961 is void for lack of a valid notice under section 143(2) issued by a jurisdictionally competent Assessing Officer.

Analysis: The notice relied upon by the Assessing Officer is dated 30.09.2020, whereas jurisdiction under section 127 was assumed by DCIT, Central Circle-31 on 15.10.2020. Records show the notice page on the e-filing portal contained an appraisal report first page instead of a statutory notice. The Assessing Officer's remand report reiterated issuance of the notice but did not address that jurisdiction was assumed only after the notice date. Issuance of a valid notice by a jurisdictionally competent Assessing Officer is a mandatory precondition for completing assessment under section 143(3) read with section 153A. Section 292BB relates to service of notice and does not cure absence of notice issuance by a competent officer. Precedent establishes that absence of a valid notice under section 143(2) vitiates the assessment and renders it void ab initio.

Conclusion: The assessment order dated 01.03.2021 is void ab initio for want of a valid notice under section 143(2) issued by a jurisdictionally competent Assessing Officer; the assessee's appeal is allowed and the revenue's cross-appeal is dismissed as infructuous.

Ratio Decidendi: A statutory notice under section 143(2) must be issued by an Assessing Officer who has jurisdiction at the time of issuance; absence of such jurisdictional notice vitiates an assessment under section 143(3) read with section 153A and renders the assessment void ab initio, and section 292BB does not cure non-issuance of a jurisdictional notice.

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