https://www.taxtmi.com/caselaws?id=470004 Invalidity of a scrutiny notice issued without pecuniary jurisdiction is presented as rendering the assessment unsustainable, because the returned income fell within the jurisdiction of a higher-ranking Assessing Officer under CBDT instructions. The note states that a notice under section 143(2) issued by an officer lacking the requisite monetary jurisdiction is a foundational defect, and later transfer of records does not cure that defect. It further explains that the bar on jurisdictional objections under section 124(3) does not apply where the dispute concerns pecuniary jurisdiction and the initial notice itself is invalid. On that basis, the assessments are described as void from inception. en-us Thu, 01 May 2025 00:00:00 +0530 Mon, 13 Jul 2026 10:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470004 Invalidity of a scrutiny notice issued without pecuniary jurisdiction is presented as rendering the assessment unsustainable, because the returned income fell within the jurisdiction of a higher-ranking Assessing Officer under CBDT instructions. The note states that a notice under section 143(2) issued by an officer lacking the requisite monetary jurisdiction is a foundational defect, and later transfer of records does not cure that defect. It further explains that the bar on jurisdictional objections under section 124(3) does not apply where the dispute concerns pecuniary jurisdiction and the initial notice itself is invalid. On that basis, the assessments are described as void from inception. Case-Laws Income Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470004