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The notice u/s 143(2) is not only to tax payer intimation about scrt is not correctutiny assessment being under taken against him but also for the officer to assume jurisdiction to frame an order after detailed scrutiny. Unless the jurisdiction is assumed by AO, no valid order can be passed. Consent can not confer jurisdiction on AO rather he has to assume it from law. Such views disturbs the long established judicial views and it is not justified.