https://www.taxtmi.com/caselaws?id=416419 In a scrutiny assessment under Section 143(3) of the Income-tax Act, a valid notice under Section 143(2) is a mandatory jurisdictional requirement, and the assessment cannot be sustained without it. Here, the assessment records and order sheet did not establish valid service of notice; the notice referred to was inconsistent with the return filing and was time-barred. Section 292BB did not cure the defect. The assessment was therefore void ab initio for want of a valid Section 143(2) notice. en-us Mon, 15 Nov 2021 00:00:00 +0530 Wed, 29 Dec 2021 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416419 In a scrutiny assessment under Section 143(3) of the Income-tax Act, a valid notice under Section 143(2) is a mandatory jurisdictional requirement, and the assessment cannot be sustained without it. Here, the assessment records and order sheet did not establish valid service of notice; the notice referred to was inconsistent with the return filing and was time-barred. Section 292BB did not cure the defect. The assessment was therefore void ab initio for want of a valid Section 143(2) notice. Case-Laws Income Tax Mon, 15 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416419