https://www.taxtmi.com/highlights?id=98645 The ITAT held that a scrutiny notice issued under section 143(2) by an ITO without jurisdiction over the assessee was invalid, as jurisdiction to complete the assessment lay with the AC/DC and no transfer order under section 127 was produced. It further held that the assessee's participation could not cure this defect: section 292BB applies only where a valid notice exists and the objection concerns service, while section 292B does not validate a notice issued without jurisdiction. Treating the defect as going to the root of the matter, the Tribunal quashed the consequential assessment and left the merits unadjudicated. en-us Fri, 10 Apr 2026 09:00:44 +0530 Fri, 10 Apr 2026 09:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98645 The ITAT held that a scrutiny notice issued under section 143(2) by an ITO without jurisdiction over the assessee was invalid, as jurisdiction to complete the assessment lay with the AC/DC and no transfer order under section 127 was produced. It further held that the assessee's participation could not cure this defect: section 292BB applies only where a valid notice exists and the objection concerns service, while section 292B does not validate a notice issued without jurisdiction. Treating the defect as going to the root of the matter, the Tribunal quashed the consequential assessment and left the merits unadjudicated. Highlights Income Tax Fri, 10 Apr 2026 09:00:44 +0530 https://www.taxtmi.com/highlights?id=98645