https://www.taxtmi.com/caselaws?id=386491 A valid notice under section 143(2) within the prescribed time and by the competent jurisdictional officer is mandatory for a valid scrutiny assessment. On the facts, the assessee's return showed the Mohali address, so jurisdiction lay with the Mohali assessing officer; the notice issued by the Amritsar officer was without jurisdiction, and the notice by the jurisdictional officer was issued beyond the statutory period. The defect was treated as jurisdictional and not curable under section 292B. The assessment framed under section 143(3) was therefore invalid and quashed. en-us Thu, 01 Aug 2019 00:00:00 +0530 Mon, 30 Sep 2019 09:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386491 A valid notice under section 143(2) within the prescribed time and by the competent jurisdictional officer is mandatory for a valid scrutiny assessment. On the facts, the assessee's return showed the Mohali address, so jurisdiction lay with the Mohali assessing officer; the notice issued by the Amritsar officer was without jurisdiction, and the notice by the jurisdictional officer was issued beyond the statutory period. The defect was treated as jurisdictional and not curable under section 292B. The assessment framed under section 143(3) was therefore invalid and quashed. Case-Laws Income Tax Thu, 01 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386491