https://www.taxtmi.com/caselaws?id=459089 A valid notice under section 143(2) is a condition precedent for an assessment under section 143(3), and jurisdiction for issuing that notice must be tested by the territorial allocation in force on the date of issue. The assessee showed a credible claim that its office fell within the ward of the officer having jurisdiction, while the Revenue's contrary position was not conclusively established. Because the fresh documents produced before the Tribunal required factual verification, the validity of the notice could not be finally determined at that stage. The matter was restored for limited verification of jurisdiction before sustaining the assessment. en-us Tue, 24 Jan 2023 00:00:00 +0530 Fri, 29 Nov 2024 11:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459089 A valid notice under section 143(2) is a condition precedent for an assessment under section 143(3), and jurisdiction for issuing that notice must be tested by the territorial allocation in force on the date of issue. The assessee showed a credible claim that its office fell within the ward of the officer having jurisdiction, while the Revenue's contrary position was not conclusively established. Because the fresh documents produced before the Tribunal required factual verification, the validity of the notice could not be finally determined at that stage. The matter was restored for limited verification of jurisdiction before sustaining the assessment. Case-Laws Income Tax Tue, 24 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459089