Jurisdictional validity of Section 143(2) notices: invalid issuance by wrong officer vitiates ensuing scrutiny proceedings. The tribunal found that a statutory scrutiny notice issued by an officer without jurisdiction at the time of issuance was defective, and that subsequent ... Summary
Jurisdictional validity of Section 143(2) notices: invalid issuance by wrong officer vitiates ensuing scrutiny proceedings.
The tribunal found that a statutory scrutiny notice issued by an officer without jurisdiction at the time of issuance was defective, and that subsequent action by another assessing officer did not cure the initial defect; jurisdictional allocation must follow administrative monetary thresholds for metropolitan corporate returns, and failure to issue a valid notice at initiation vitiates scrutiny proceedings.
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