Where CBDT pecuniary-jurisdiction instructions allocate an...

Where CBDT pecuniary-jurisdiction instructions allocate an assessee's case to an ITO, a scrutiny notice issued by an ACIT without a prior transfer order is beyond that officer's jurisdiction. An assessment founded on that notice is invalid and may be quashed without examination of the merits. The same jurisdictional principle applies where a reassessment notice is issued by an authority lacking jurisdiction over the assessee. Proper allocation and transfer of jurisdiction are therefore essential to the validity of income-tax assessment proceedings.