https://www.taxtmi.com/caselaws?id=272690 A scrutiny assessment under section 143(3) was invalid because the notice under section 143(2) was issued by an officer lacking jurisdiction after transfer under section 127. The statutory notice requirement is mandatory and goes to the root of assessment jurisdiction, so a notice issued by the incompetent officer could not sustain the assessment. Section 292BB did not cure the defect because the assessee had objected to the validity of the notice before completion of the assessment. The assessment was therefore invalid, and the merits grounds were not examined. en-us Wed, 20 Jul 2016 00:00:00 +0530 Mon, 14 May 2018 06:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272690 A scrutiny assessment under section 143(3) was invalid because the notice under section 143(2) was issued by an officer lacking jurisdiction after transfer under section 127. The statutory notice requirement is mandatory and goes to the root of assessment jurisdiction, so a notice issued by the incompetent officer could not sustain the assessment. Section 292BB did not cure the defect because the assessee had objected to the validity of the notice before completion of the assessment. The assessment was therefore invalid, and the merits grounds were not examined. Case-Laws Income Tax Wed, 20 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272690