https://www.taxtmi.com/caselaws?id=794979 An assessment under Section 143(3) cannot be sustained where its foundational scrutiny notice under Section 143(2) was issued by an Income-tax Officer lacking pecuniary jurisdiction. Where returned income exceeded the monetary limit allocated to that officer under the applicable CBDT Instruction, the notice suffered from an inherent jurisdictional defect and could not validly support the ensuing assessment. An objection to pecuniary jurisdiction is distinct from a challenge limited to territorial jurisdiction and is not barred by the applicable limitation. The assessment was therefore void ab initio, with the remaining grounds becoming academic. en-us Mon, 30 Mar 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794979 An assessment under Section 143(3) cannot be sustained where its foundational scrutiny notice under Section 143(2) was issued by an Income-tax Officer lacking pecuniary jurisdiction. Where returned income exceeded the monetary limit allocated to that officer under the applicable CBDT Instruction, the notice suffered from an inherent jurisdictional defect and could not validly support the ensuing assessment. An objection to pecuniary jurisdiction is distinct from a challenge limited to territorial jurisdiction and is not barred by the applicable limitation. The assessment was therefore void ab initio, with the remaining grounds becoming academic. Case-Laws Income Tax Mon, 30 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794979