https://www.taxtmi.com/caselaws?id=790036 A scrutiny assessment remained valid where notice under section 143(2) was issued within limitation by the Assessing Officer having jurisdiction at that time; a later transfer of jurisdiction on administrative restructuring did not require a fresh notice, and the successor officer could continue the proceedings. The objection to jurisdiction therefore failed. By contrast, a claim based on reversal of sales under the project accounting method, arising from cancellation of bookings, required factual verification to determine whether the amount had already been reduced from sales and whether allowance would result in a double deduction. That issue was restored for fresh examination, with relief contingent on verification. en-us Thu, 22 Jan 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790036 A scrutiny assessment remained valid where notice under section 143(2) was issued within limitation by the Assessing Officer having jurisdiction at that time; a later transfer of jurisdiction on administrative restructuring did not require a fresh notice, and the successor officer could continue the proceedings. The objection to jurisdiction therefore failed. By contrast, a claim based on reversal of sales under the project accounting method, arising from cancellation of bookings, required factual verification to determine whether the amount had already been reduced from sales and whether allowance would result in a double deduction. That issue was restored for fresh examination, with relief contingent on verification. Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790036