https://www.taxtmi.com/caselaws?id=787769 Notice under Section 143(2) issued by an officer lacking pecuniary jurisdiction is void and any consequent assessment under Section 143(3) is invalid where the jurisdictional Assessing Officer did not serve the statutory notice within the statutory period. Instruction No. 1/2011 allocating cases by pecuniary limits governs which Assessing Officer may issue scrutiny notices; transfers under the competent transfer provision must be recorded and authorised. Section 292BB may cure defects in service where a departmental notice exists but does not validate a complete absence of a statutory notice or a notice issued by an officer without jurisdiction. Result: appeal allowed for the assessee. en-us Wed, 14 Jan 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787769 Notice under Section 143(2) issued by an officer lacking pecuniary jurisdiction is void and any consequent assessment under Section 143(3) is invalid where the jurisdictional Assessing Officer did not serve the statutory notice within the statutory period. Instruction No. 1/2011 allocating cases by pecuniary limits governs which Assessing Officer may issue scrutiny notices; transfers under the competent transfer provision must be recorded and authorised. Section 292BB may cure defects in service where a departmental notice exists but does not validate a complete absence of a statutory notice or a notice issued by an officer without jurisdiction. Result: appeal allowed for the assessee. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787769