Allowing the appeal the Tribunal held that the assessee had been filing her returns of income at Meerut for earlier years and filed her return of income with the officer at Meerut for the year in question. The ITO at Malegaon had issued notice under section 143(2). The assessee objected to the jurisdiction of the officer at Malegaon by fling an objection under section 124(3) of the Act, denying any connection at Malegaon (Nasik). No material or order under section 127 had been produced to show the case of the assessee was transferred from Meerut to Malegaon (Nasik). Admittedly, no notice under section 143(2) had been issued by Income-tax Officer, Meerut who was the jurisdictional ITO in the case of the assessee within the period of limitation provided under the Act. Therefore, the notice issued under section 143(2) by the Income-tax Officer, Malegaon having no jurisdiction over the case of the assessee was not valid and would not confer any jurisdiction over the case of the assessee. The entire assessment proceedings were, therefore, vitiated because of non-service of jurisdiction notice under section 143(2) within the period of limitation by ITO at Meerut having jurisdiction over the case of the assessee. (AY.2014-15)