https://www.taxtmi.com/caselaws?id=260918 A valid notice under section 143(2) had to be issued and served within the prescribed period by a competent officer before assessment could be completed under section 143(3). On the facts stated, the notice dated 30.09.2010 was not shown to have been validly issued by an having jurisdiction over the assessee, and the later notice dated 15.11.2010 was time-barred. Because valid issuance and service were jurisdictional requirements, the defect was not a mere procedural irregularity. The assessment therefore could not be sustained on the basis of the invalid notice and was annulled in favour of the assessee. en-us Mon, 16 Feb 2015 00:00:00 +0530 Tue, 03 Mar 2015 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260918 A valid notice under section 143(2) had to be issued and served within the prescribed period by a competent officer before assessment could be completed under section 143(3). On the facts stated, the notice dated 30.09.2010 was not shown to have been validly issued by an having jurisdiction over the assessee, and the later notice dated 15.11.2010 was time-barred. Because valid issuance and service were jurisdictional requirements, the defect was not a mere procedural irregularity. The assessment therefore could not be sustained on the basis of the invalid notice and was annulled in favour of the assessee. Case-Laws Income Tax Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260918