https://www.taxtmi.com/caselaws?id=787578 The piece addresses whether an assessment under section 143(3) read with section 153A is invalid for want of a valid statutory notice under section 143(2) issued by a jurisdictionally competent Assessing Officer. It explains that a notice dated before assumption of jurisdiction and portal records showing a non-statutory page undermined validity; the remand report did not rebut the jurisdictional timing defect. It concludes that issuance of a jurisdictional statutory notice is a mandatory precondition, its absence vitiates the assessment and renders it void ab initio, and that service-focused provisions do not cure non-issuance by an incompetent officer. en-us Fri, 06 Mar 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787578 The piece addresses whether an assessment under section 143(3) read with section 153A is invalid for want of a valid statutory notice under section 143(2) issued by a jurisdictionally competent Assessing Officer. It explains that a notice dated before assumption of jurisdiction and portal records showing a non-statutory page undermined validity; the remand report did not rebut the jurisdictional timing defect. It concludes that issuance of a jurisdictional statutory notice is a mandatory precondition, its absence vitiates the assessment and renders it void ab initio, and that service-focused provisions do not cure non-issuance by an incompetent officer. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787578