https://www.taxtmi.com/caselaws?id=371074 A scrutiny assessment was treated as void ab initio where the notice under section 143(2) was not issued by the Assessing Officer having jurisdiction when proceedings were initiated. The return carried a Faridabad address, but the scrutiny notice was issued from Hazaribagh, and a later transfer under section 127 did not cure the absence of a valid jurisdictional notice. The defect was considered fatal because the assessment lacked the necessary jurisdictional foundation, so the assessment was quashed and the remaining grounds became academic. en-us Thu, 22 Nov 2018 00:00:00 +0530 Wed, 28 Nov 2018 08:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371074 A scrutiny assessment was treated as void ab initio where the notice under section 143(2) was not issued by the Assessing Officer having jurisdiction when proceedings were initiated. The return carried a Faridabad address, but the scrutiny notice was issued from Hazaribagh, and a later transfer under section 127 did not cure the absence of a valid jurisdictional notice. The defect was considered fatal because the assessment lacked the necessary jurisdictional foundation, so the assessment was quashed and the remaining grounds became academic. Case-Laws Income Tax Thu, 22 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371074