https://www.taxtmi.com/caselaws?id=470004 Scrutiny notices under section 143(2) must be issued by an Assessing Officer having the requisite pecuniary jurisdiction under CBDT Instruction No. 1/2011. Where returned income falls within the jurisdiction of a higher-ranking officer, a notice issued by a lower-ranking officer is jurisdictionally invalid. Subsequent transfer of records does not cure that foundational defect. The bar on jurisdictional objections under section 124(3) does not apply where the objection concerns pecuniary jurisdiction and the original scrutiny notice is invalid. Assessments under section 143(3) based on such notice are void ab initio and liable to be quashed. 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 Scrutiny notices under section 143(2) must be issued by an Assessing Officer having the requisite pecuniary jurisdiction under CBDT Instruction No. 1/2011. Where returned income falls within the jurisdiction of a higher-ranking officer, a notice issued by a lower-ranking officer is jurisdictionally invalid. Subsequent transfer of records does not cure that foundational defect. The bar on jurisdictional objections under section 124(3) does not apply where the objection concerns pecuniary jurisdiction and the original scrutiny notice is invalid. Assessments under section 143(3) based on such notice are void ab initio and liable to be quashed. Case-Laws Income Tax Thu, 01 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470004