https://www.taxtmi.com/caselaws?id=765220 The dominant issue was whether a scrutiny assessment u/s 143(3) was valid when the mandatory notice u/s 143(2) was issued by a non-jurisdictional officer. The Tribunal held that, absent any transfer order u/s 127 placing jurisdiction with the officer who issued the notice, the notice u/s 143(2) had to be issued by the jurisdictional AO who would complete the assessment. As the assessment was completed by another AO without a jurisdictional notice and without due process, the defect went to the root and was not curable. The assessment u/s 143(3) was consequently held invalid and the appeal was allowed. en-us Wed, 15 Jan 2025 00:00:00 +0530 Mon, 05 Jan 2026 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765220 The dominant issue was whether a scrutiny assessment u/s 143(3) was valid when the mandatory notice u/s 143(2) was issued by a non-jurisdictional officer. The Tribunal held that, absent any transfer order u/s 127 placing jurisdiction with the officer who issued the notice, the notice u/s 143(2) had to be issued by the jurisdictional AO who would complete the assessment. As the assessment was completed by another AO without a jurisdictional notice and without due process, the defect went to the root and was not curable. The assessment u/s 143(3) was consequently held invalid and the appeal was allowed. Case-Laws Income Tax Wed, 15 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765220