https://www.taxtmi.com/caselaws?id=775037 An assessment under section 143(3) is void where the section 143(2) notice is issued by an Income Tax Officer lacking jurisdiction under the applicable allocation notification. The assessee's returned income fell within the category assigned to the Deputy/Assistant Commissioner under Notification No. 1/2014-15, yet the notice and assessment were issued by the Income Tax Officer. Because the jurisdictional defect in the statutory notice goes to the root of the proceedings and is incurable, the assessment was quashed as void ab initio and the assessee's challenge succeeded. en-us Thu, 03 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 10:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775037 An assessment under section 143(3) is void where the section 143(2) notice is issued by an Income Tax Officer lacking jurisdiction under the applicable allocation notification. The assessee's returned income fell within the category assigned to the Deputy/Assistant Commissioner under Notification No. 1/2014-15, yet the notice and assessment were issued by the Income Tax Officer. Because the jurisdictional defect in the statutory notice goes to the root of the proceedings and is incurable, the assessment was quashed as void ab initio and the assessee's challenge succeeded. Case-Laws Income Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775037