https://www.taxtmi.com/caselaws?id=402022 A valid and timely notice under section 143(2) by the jurisdictionally correct Assessing Officer was treated as a jurisdictional prerequisite for scrutiny assessment. Because that notice was issued beyond the permissible time, the Tribunal held that the assessment was without jurisdiction and could not survive, so the assessment was quashed as void ab initio. Once the assessment failed on this threshold defect, the additions on merits were not examined and were left academic. en-us Fri, 18 Dec 2020 00:00:00 +0530 Tue, 22 Dec 2020 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402022 A valid and timely notice under section 143(2) by the jurisdictionally correct Assessing Officer was treated as a jurisdictional prerequisite for scrutiny assessment. Because that notice was issued beyond the permissible time, the Tribunal held that the assessment was without jurisdiction and could not survive, so the assessment was quashed as void ab initio. Once the assessment failed on this threshold defect, the additions on merits were not examined and were left academic. Case-Laws Income Tax Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402022