https://www.taxtmi.com/caselaws?id=788739 Service of notice under Section 143(2) is a mandatory jurisdictional prerequisite for completing scrutiny assessment under Section 143(3) of the Income-tax Act. As the record showed that the notice had bounced and was not served on the assessee, the Tribunal found the assessment legally unsustainable and held that the defect went to the root of jurisdiction. The appellate authority's order annulling the assessment was therefore sustained, and the Revenue's challenge failed. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788739 Service of notice under Section 143(2) is a mandatory jurisdictional prerequisite for completing scrutiny assessment under Section 143(3) of the Income-tax Act. As the record showed that the notice had bounced and was not served on the assessee, the Tribunal found the assessment legally unsustainable and held that the defect went to the root of jurisdiction. The appellate authority's order annulling the assessment was therefore sustained, and the Revenue's challenge failed. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788739