https://www.taxtmi.com/caselaws?id=786164 A notice under Section 143(2) issued by an Assessing Officer lacking jurisdiction is invalid and renders the resulting assessment under Section 143(3) void from inception. Transfer of scrutiny records alone, without a jurisdictional transfer order under Section 127, does not cure that defect or confer jurisdiction. Where the valid period for issuing a fresh notice has expired, the assessment cannot be sustained. Revision under Section 263 presupposes a valid assessment order; consequently, a void assessment cannot support revisionary proceedings or any consequential giving-effect order. The notice, assessment, revision order and consequential order are liable to be quashed. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786164 A notice under Section 143(2) issued by an Assessing Officer lacking jurisdiction is invalid and renders the resulting assessment under Section 143(3) void from inception. Transfer of scrutiny records alone, without a jurisdictional transfer order under Section 127, does not cure that defect or confer jurisdiction. Where the valid period for issuing a fresh notice has expired, the assessment cannot be sustained. Revision under Section 263 presupposes a valid assessment order; consequently, a void assessment cannot support revisionary proceedings or any consequential giving-effect order. The notice, assessment, revision order and consequential order are liable to be quashed. Case-Laws Income Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786164