https://www.taxtmi.com/caselaws?id=338115 Valid service of the scrutiny notice under section 143(2) is a jurisdictional requirement for a valid assessment. Service on the assessee's minor daughter was not recognised as proper service on the assessee, and the record did not show valid service or refusal by the assessee. Because the statutory notice was not lawfully served, the assessee was denied the required opportunity in the assessment proceedings. The defect went to the root of jurisdiction, so the assessment could not be sustained and was annulled in favour of the assessee. en-us Fri, 13 Jan 2017 00:00:00 +0530 Tue, 24 Jan 2017 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338115 Valid service of the scrutiny notice under section 143(2) is a jurisdictional requirement for a valid assessment. Service on the assessee's minor daughter was not recognised as proper service on the assessee, and the record did not show valid service or refusal by the assessee. Because the statutory notice was not lawfully served, the assessee was denied the required opportunity in the assessment proceedings. The defect went to the root of jurisdiction, so the assessment could not be sustained and was annulled in favour of the assessee. Case-Laws Income Tax Fri, 13 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338115