https://www.taxtmi.com/highlights?id=99874 A notice under section 143(2) issued by an Income-tax Officer without pecuniary jurisdiction was held invalid because the assessee's returned income placed the case within the jurisdiction of the AC/DC under CBDT Instruction No. 1/2011. The Tribunal held that the defect went to the root of the scrutiny proceedings and could not be cured by later handling of the case by another officer. The consequential assessment was therefore quashed, and the Revenue's appeal became infructuous. en-us Mon, 18 May 2026 08:40:42 +0530 Mon, 18 May 2026 08:40:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99874 A notice under section 143(2) issued by an Income-tax Officer without pecuniary jurisdiction was held invalid because the assessee's returned income placed the case within the jurisdiction of the AC/DC under CBDT Instruction No. 1/2011. The Tribunal held that the defect went to the root of the scrutiny proceedings and could not be cured by later handling of the case by another officer. The consequential assessment was therefore quashed, and the Revenue's appeal became infructuous. Highlights Income Tax Mon, 18 May 2026 08:40:42 +0530 https://www.taxtmi.com/highlights?id=99874