https://www.taxtmi.com/caselaws?id=470755 A notice under section 143(2) must be issued by the officer holding assessment jurisdiction as a mandatory prerequisite to a valid assessment. Where the notice was issued by one Income-tax Officer but the assessment was completed by another, and no material established a transfer of jurisdiction, the assessing officer could not rely on the other officer's notice. The assessment was therefore invalid and quashed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Thu, 06 Aug 2026 19:34:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470755 A notice under section 143(2) must be issued by the officer holding assessment jurisdiction as a mandatory prerequisite to a valid assessment. Where the notice was issued by one Income-tax Officer but the assessment was completed by another, and no material established a transfer of jurisdiction, the assessing officer could not rely on the other officer's notice. The assessment was therefore invalid and quashed. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470755