https://www.taxtmi.com/caselaws?id=438704 Scrutiny proceedings initiated against an assessee in the status of a local authority cannot validly be completed in the status of an artificial juridical person without jurisdictional foundation. The Tribunal treated the change of status between the section 143(2) notice and the assessment order as a fatal jurisdictional defect, following binding precedent. On that basis, the assessment was held bad in law and annulled. en-us Wed, 31 May 2023 00:00:00 +0530 Tue, 06 Jun 2023 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438704 Scrutiny proceedings initiated against an assessee in the status of a local authority cannot validly be completed in the status of an artificial juridical person without jurisdictional foundation. The Tribunal treated the change of status between the section 143(2) notice and the assessment order as a fatal jurisdictional defect, following binding precedent. On that basis, the assessment was held bad in law and annulled. Case-Laws Income Tax Wed, 31 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438704