https://www.taxtmi.com/caselaws?id=791467 A scrutiny assessment requires a valid notice under section 143(2) from the officer having jurisdiction over the case, and that jurisdiction must match the CBDT monetary allocation instruction. Where the notice and related notices were issued by the Income-tax Officer despite the assessee's income placing the case with the Deputy Commissioner/Assistant Commissioner, the jurisdictional defect is fundamental. An assessment framed without a valid jurisdictional notice cannot be sustained and is liable to be quashed. en-us Fri, 27 Mar 2026 00:00:00 +0530 Tue, 12 May 2026 08:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791467 A scrutiny assessment requires a valid notice under section 143(2) from the officer having jurisdiction over the case, and that jurisdiction must match the CBDT monetary allocation instruction. Where the notice and related notices were issued by the Income-tax Officer despite the assessee's income placing the case with the Deputy Commissioner/Assistant Commissioner, the jurisdictional defect is fundamental. An assessment framed without a valid jurisdictional notice cannot be sustained and is liable to be quashed. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791467