https://www.taxtmi.com/caselaws?id=756336 A scrutiny assessment is invalid where the jurisdictional Assessing Officer does not issue a valid notice under section 143(2). The text states that a notice was issued by another office lacking jurisdiction, while the assessment was ultimately framed by the jurisdictional officer without a fresh notice; that defect went to the root of the assessment and was not cured by the assessee's participation or by proceedings under section 144. The absence of any transfer order under section 127 further confirmed the lack of lawful jurisdiction. On those facts, the assessment order was quashed as void. en-us Mon, 29 Jul 2024 00:00:00 +0530 Thu, 01 Aug 2024 08:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756336 A scrutiny assessment is invalid where the jurisdictional Assessing Officer does not issue a valid notice under section 143(2). The text states that a notice was issued by another office lacking jurisdiction, while the assessment was ultimately framed by the jurisdictional officer without a fresh notice; that defect went to the root of the assessment and was not cured by the assessee's participation or by proceedings under section 144. The absence of any transfer order under section 127 further confirmed the lack of lawful jurisdiction. On those facts, the assessment order was quashed as void. Case-Laws Income Tax Mon, 29 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756336