https://www.taxtmi.com/caselaws?id=459092 A scrutiny assessment under section 143(3) cannot be sustained where the statutory notice under section 143(2) is not issued by the Assessing Officer having jurisdiction over the assessee's case. The Tribunal treated this defect as going to the root of jurisdiction, not as a mere procedural irregularity, and held that the absence of a valid notice from the competent officer invalidates the assessment. The objection under section 124(3) did not cure the defect because the issue concerned the very competence to assume jurisdiction for making the assessment. The assessment was quashed and the matter was decided in favour of the assessee. en-us Wed, 11 Oct 2023 00:00:00 +0530 Fri, 29 Nov 2024 18:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459092 A scrutiny assessment under section 143(3) cannot be sustained where the statutory notice under section 143(2) is not issued by the Assessing Officer having jurisdiction over the assessee's case. The Tribunal treated this defect as going to the root of jurisdiction, not as a mere procedural irregularity, and held that the absence of a valid notice from the competent officer invalidates the assessment. The objection under section 124(3) did not cure the defect because the issue concerned the very competence to assume jurisdiction for making the assessment. The assessment was quashed and the matter was decided in favour of the assessee. Case-Laws Income Tax Wed, 11 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459092