https://www.taxtmi.com/caselaws?id=67860 A reassessment notice under section 148 is invalid where the Assessing Officer has not recorded reasons before issuing it, because recording reasons is a mandatory jurisdictional requirement under section 148(2). The document states that, since no recorded reasons were available on the assessment record or furnished to the assessee, the assumption of reassessment jurisdiction could not be sustained. On that basis, the notice was treated as without jurisdiction and bad in law, and the reassessment addition was deleted. en-us Tue, 22 Nov 1983 00:00:00 +0530 Tue, 15 Mar 2011 10:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67860 A reassessment notice under section 148 is invalid where the Assessing Officer has not recorded reasons before issuing it, because recording reasons is a mandatory jurisdictional requirement under section 148(2). The document states that, since no recorded reasons were available on the assessment record or furnished to the assessee, the assumption of reassessment jurisdiction could not be sustained. On that basis, the notice was treated as without jurisdiction and bad in law, and the reassessment addition was deleted. Case-Laws Income Tax Tue, 22 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67860