https://www.taxtmi.com/caselaws?id=350757 The court held that the Assessing Officer lacked jurisdiction to proceed with the scrutiny assessment due to non-service of the notice under section 143(2) within the statutory time limit. Consequently, the assessment order was deemed null and void ab initio, resulting in the deletion of all additions made. The penalty imposed under section 271(1)(c) was set aside as the grounds for levying it were no longer valid. Both appeals by the assessee were allowed, emphasizing the importance of valid jurisdiction in tax assessments. en-us Wed, 08 Nov 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350757 The court held that the Assessing Officer lacked jurisdiction to proceed with the scrutiny assessment due to non-service of the notice under section 143(2) within the statutory time limit. Consequently, the assessment order was deemed null and void ab initio, resulting in the deletion of all additions made. The penalty imposed under section 271(1)(c) was set aside as the grounds for levying it were no longer valid. Both appeals by the assessee were allowed, emphasizing the importance of valid jurisdiction in tax assessments. Case-Laws Income Tax Wed, 08 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350757