https://www.taxtmi.com/caselaws?id=789561 A scrutiny notice issued by an Income-tax Officer without the requisite pecuniary jurisdiction was held void where the assessee's returned income fell within the CBDT-prescribed range for assessment by an Assistant or Deputy Commissioner and no section 127 transfer order was shown. The jurisdictional defect went to the root of the proceedings, so the consequential assessment could not be sustained. Participation in the proceedings did not cure the defect, and section 292BB was held inapplicable because it does not validate a notice issued without jurisdiction. The jurisdictional challenge succeeded, and the additions and disallowance were not examined on merits. en-us Tue, 03 Mar 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789561 A scrutiny notice issued by an Income-tax Officer without the requisite pecuniary jurisdiction was held void where the assessee's returned income fell within the CBDT-prescribed range for assessment by an Assistant or Deputy Commissioner and no section 127 transfer order was shown. The jurisdictional defect went to the root of the proceedings, so the consequential assessment could not be sustained. Participation in the proceedings did not cure the defect, and section 292BB was held inapplicable because it does not validate a notice issued without jurisdiction. The jurisdictional challenge succeeded, and the additions and disallowance were not examined on merits. Case-Laws Income Tax Tue, 03 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789561