https://www.taxtmi.com/caselaws?id=785214 Jurisdiction to issue notice under income tax assessment was examined: the mandatory requirement is that the assessing officer who frames the assessment must issue notice under section 143(2); where the notice was issued by a non-jurisdictional AO and the assessment was thereafter framed by the jurisdictional AO, the assessment framed under section 143(3) was held invalid. The decision relied on precedent to quash the assessment on jurisdictional grounds and allowed the appeal of the assessee due to lack of valid notice by the AO who ultimately framed the assessment. en-us Mon, 15 Dec 2025 00:00:00 +0530 Tue, 20 Jan 2026 06:31:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785214 Jurisdiction to issue notice under income tax assessment was examined: the mandatory requirement is that the assessing officer who frames the assessment must issue notice under section 143(2); where the notice was issued by a non-jurisdictional AO and the assessment was thereafter framed by the jurisdictional AO, the assessment framed under section 143(3) was held invalid. The decision relied on precedent to quash the assessment on jurisdictional grounds and allowed the appeal of the assessee due to lack of valid notice by the AO who ultimately framed the assessment. Case-Laws Income Tax Mon, 15 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785214