https://www.taxtmi.com/caselaws?id=430449 A scrutiny assessment under section 143(3) was held unsustainable where the case had been transferred to the jurisdictional AO but no fresh notice under section 143(2) was issued by that officer. The mandatory notice under section 143(2) is a condition precedent to valid assumption and exercise of jurisdiction in scrutiny proceedings, and participation by the assessee does not cure the foundational defect. On that basis, the assessment was treated as invalid and bad in law, and was quashed. en-us Wed, 28 Sep 2022 00:00:00 +0530 Fri, 18 Nov 2022 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430449 A scrutiny assessment under section 143(3) was held unsustainable where the case had been transferred to the jurisdictional AO but no fresh notice under section 143(2) was issued by that officer. The mandatory notice under section 143(2) is a condition precedent to valid assumption and exercise of jurisdiction in scrutiny proceedings, and participation by the assessee does not cure the foundational defect. On that basis, the assessment was treated as invalid and bad in law, and was quashed. Case-Laws Income Tax Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430449