https://www.taxtmi.com/caselaws?id=123004 A reassessment notice under section 148 issued by an Assessing Officer lacking territorial jurisdiction is void ab initio and cannot sustain reassessment. Jurisdiction depends on empowerment under section 120 or otherwise within section 2(7A); on the stated facts, the Delhi-based assessee was not assessable by the Agra officer, so the notice failed at the threshold. Section 292BB did not cure the defect because it applies prospectively from 1 April 2008, was inapplicable to assessment year 2001-02, and addresses only defects in service, timing, or manner of service, not a notice issued by a non-jurisdictional authority. en-us Tue, 14 Sep 2010 00:00:00 +0530 Mon, 11 Sep 2023 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123004 A reassessment notice under section 148 issued by an Assessing Officer lacking territorial jurisdiction is void ab initio and cannot sustain reassessment. Jurisdiction depends on empowerment under section 120 or otherwise within section 2(7A); on the stated facts, the Delhi-based assessee was not assessable by the Agra officer, so the notice failed at the threshold. Section 292BB did not cure the defect because it applies prospectively from 1 April 2008, was inapplicable to assessment year 2001-02, and addresses only defects in service, timing, or manner of service, not a notice issued by a non-jurisdictional authority. Case-Laws Income Tax Tue, 14 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123004