https://www.taxtmi.com/highlights?id=93589 The ITAT quashed the assessment framed under s. 143(3) as the statutory scrutiny notice under s. 143(2) was issued by a non-jurisdictional ITO instead of the DCIT who alone had jurisdiction given the assessee's return exceeded Rs.20 lakh. The Tribunal held the assessment initiation was vitiated by jurisdictional defect, not curable, because the required jurisdictional officer did not issue the s. 143(2) notice nor complete the assessment. Having regard to settled coordinate bench rulings, the assessment was declared invalid and set aside, and the assessee's additional grounds challenging validity were allowed. en-us Mon, 27 Oct 2025 09:17:15 +0530 Mon, 27 Oct 2025 09:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93589 The ITAT quashed the assessment framed under s. 143(3) as the statutory scrutiny notice under s. 143(2) was issued by a non-jurisdictional ITO instead of the DCIT who alone had jurisdiction given the assessee's return exceeded Rs.20 lakh. The Tribunal held the assessment initiation was vitiated by jurisdictional defect, not curable, because the required jurisdictional officer did not issue the s. 143(2) notice nor complete the assessment. Having regard to settled coordinate bench rulings, the assessment was declared invalid and set aside, and the assessee's additional grounds challenging validity were allowed. Highlights Income Tax Mon, 27 Oct 2025 09:17:15 +0530 https://www.taxtmi.com/highlights?id=93589