A notice under section 143(2) issued by an officer not having jurisdiction over the assessee is non est in law. Where the Assistant Commissioner issued the notice under section 143(2), but the assessment was ultimately framed by the Income-tax Officer having pecuniary jurisdiction without issuing a fresh notice under section 143(2), the mandatory jurisdictional requirement was not satisfied. Consequently, the assessment was held to be void ab initio and was quashed. (AY. 2017-18)