https://www.taxtmi.com/caselaws?id=796673 A valid assessment requires a notice under section 143(2) from the Assessing Officer holding jurisdiction. Where the original notice was issued by another officer, the officer completing the assessment must either issue a fresh notice or establish a valid jurisdictional transfer through an order under section 127 or CBDT transfer. Absence of a notice from the jurisdictional Assessing Officer is a mandatory jurisdictional defect and cannot be cured. The assessment was therefore treated as without jurisdiction and quashed. en-us Fri, 31 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796673 A valid assessment requires a notice under section 143(2) from the Assessing Officer holding jurisdiction. Where the original notice was issued by another officer, the officer completing the assessment must either issue a fresh notice or establish a valid jurisdictional transfer through an order under section 127 or CBDT transfer. Absence of a notice from the jurisdictional Assessing Officer is a mandatory jurisdictional defect and cannot be cured. The assessment was therefore treated as without jurisdiction and quashed. Case-Laws Income Tax Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796673