https://www.taxtmi.com/caselaws?id=65045 Proper service of notice under section 148 is a jurisdictional for valid reassessment, and the absence of service on the assessee or authorised agent renders the reassessment invalid. However, where earlier reassessment proceedings had been effectively terminated and were no longer pending, fresh reassessment proceedings could be initiated with the requisite statutory sanction, and approval was not vitiated merely because prior proceedings had existed. The discussion therefore distinguishes between a fatal notice defect, which goes to jurisdiction, and a situation where fresh action is permissible because the earlier proceedings had ended. en-us Thu, 26 Aug 1982 00:00:00 +0530 Fri, 11 Feb 2011 18:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65045 Proper service of notice under section 148 is a jurisdictional for valid reassessment, and the absence of service on the assessee or authorised agent renders the reassessment invalid. However, where earlier reassessment proceedings had been effectively terminated and were no longer pending, fresh reassessment proceedings could be initiated with the requisite statutory sanction, and approval was not vitiated merely because prior proceedings had existed. The discussion therefore distinguishes between a fatal notice defect, which goes to jurisdiction, and a situation where fresh action is permissible because the earlier proceedings had ended. Case-Laws Income Tax Thu, 26 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65045