Jurisdictional defect in reassessment notice under section 148 rendered the notice and resulting assessment void.

A reassessment notice issued under section 148 by an officer who no longer had jurisdiction over the assessee's case was void, because the transfer to another assessing unit had already taken effect on the contemporaneous record. The defect went to inherent authority, not merely territorial jurisdiction, so the bar in section 124(3) did not prevent the challenge. A notice issued without jurisdiction was treated as non est and could not be cured by a later transfer. The reassessment notice and the assessment based on it were quashed.

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Issues: Whether the reassessment proceedings and the notice issued under section 148 were valid when issued by an officer who lacked jurisdiction, and whether the assessment framed on the basis of such notice could be sustained.

Analysis: The jurisdiction history showed that the case had already stood transferred from the officer who issued the notice to another assessing unit, and the transfer was supported by the contemporaneous record. The notice under section 148 was therefore issued by an officer who was not vested with jurisdiction over the assessee's case on the relevant date. The objection was held to concern lack of authority and inherent jurisdiction, not merely territorial jurisdiction, so the limitation under section 124(3) did not bar the challenge. A jurisdictional defect of this nature could not be cured by the later transfer of the case, and a notice issued without authority was treated as non est in law.

Conclusion: The reassessment notice and the consequent assessment were quashed for want of valid jurisdiction, and the challenge succeeded in favour of the assessee.

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