https://www.taxtmi.com/caselaws?id=800609 Jurisdiction over scrutiny notices under section 143(2) arises where one tax officer issued the notice and another completed the assessment under section 143(3). The central issue is whether an assessee may challenge either officer's authority despite provisions that cure certain procedural defects and limit objections to notice defects. Sections 292B and 292BB are relevant to the validity of the notice and the resulting assessment. Questions concerning the officers' respective jurisdiction and the operation of these defect-curing provisions remain for consideration in appellate tax proceedings. en-us Wed, 30 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800609 Jurisdiction over scrutiny notices under section 143(2) arises where one tax officer issued the notice and another completed the assessment under section 143(3). The central issue is whether an assessee may challenge either officer's authority despite provisions that cure certain procedural defects and limit objections to notice defects. Sections 292B and 292BB are relevant to the validity of the notice and the resulting assessment. Questions concerning the officers' respective jurisdiction and the operation of these defect-curing provisions remain for consideration in appellate tax proceedings. Case-Laws Income Tax Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800609