https://www.taxtmi.com/highlights?id=104258 Validity of a scrutiny assessment depends on issuance of a valid notice under section 143(2) within the prescribed limitation period; a notice issued after that period cannot support an assessment under section 143(3). Assessment jurisdiction following transfer of proceedings also requires a valid transfer order under section 127. Statutory powers must be exercised by the authority designated by law, and failure to produce a valid transfer order leaves the officer completing the assessment without jurisdiction. These defects render the assessment void ab initio. en-us Mon, 28 Sep 2026 08:12:22 +0530 Mon, 28 Sep 2026 08:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104258 Validity of a scrutiny assessment depends on issuance of a valid notice under section 143(2) within the prescribed limitation period; a notice issued after that period cannot support an assessment under section 143(3). Assessment jurisdiction following transfer of proceedings also requires a valid transfer order under section 127. Statutory powers must be exercised by the authority designated by law, and failure to produce a valid transfer order leaves the officer completing the assessment without jurisdiction. These defects render the assessment void ab initio. Highlights Income Tax Mon, 28 Sep 2026 08:12:22 +0530 https://www.taxtmi.com/highlights?id=104258