https://www.taxtmi.com/caselaws?id=360185 A notice under section 143(2) must be issued by the jurisdictional Assessing Officer within the statutory time limit; a notice issued by an officer lacking territorial jurisdiction, without transfer under section 127 or proper authorisation, does not confer valid jurisdiction. If the jurisdictional notice is served after the limitation period, the statutory precondition for assessment is not satisfied and the assessment is void. en-us Wed, 09 May 2018 00:00:00 +0530 Thu, 10 May 2018 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360185 A notice under section 143(2) must be issued by the jurisdictional Assessing Officer within the statutory time limit; a notice issued by an officer lacking territorial jurisdiction, without transfer under section 127 or proper authorisation, does not confer valid jurisdiction. If the jurisdictional notice is served after the limitation period, the statutory precondition for assessment is not satisfied and the assessment is void. Case-Laws Income Tax Wed, 09 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360185