https://www.taxtmi.com/caselaws?id=780266 A notice under section 143(2) issued by an Income-tax Officer was invalid where the assessee's returned income exceeded the CBDT-prescribed monetary limit for that officer and jurisdiction lay with the Assistant or Deputy Commissioner. The objection under section 124(3) failed because the dispute concerned pecuniary, not territorial, jurisdiction. Applying the cited precedents, the defect in the jurisdictional notice was treated as inherent and incurable, with the result that the assessment framed under section 143(3) was unsustainable and quashed. en-us Fri, 24 Oct 2025 00:00:00 +0530 Mon, 27 Oct 2025 09:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780266 A notice under section 143(2) issued by an Income-tax Officer was invalid where the assessee's returned income exceeded the CBDT-prescribed monetary limit for that officer and jurisdiction lay with the Assistant or Deputy Commissioner. The objection under section 124(3) failed because the dispute concerned pecuniary, not territorial, jurisdiction. Applying the cited precedents, the defect in the jurisdictional notice was treated as inherent and incurable, with the result that the assessment framed under section 143(3) was unsustainable and quashed. Case-Laws Income Tax Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780266