https://www.taxtmi.com/caselaws?id=208431 Reassessment proceedings initiated by an officer lacking jurisdiction were void because the reasons were recorded and the notice under section 148 was issued by a non-jurisdictional Income-tax Officer, and no fresh reasons or valid notice were later issued by the officer having jurisdiction. The defect went to the root of the reassessment process, so jurisdiction was not validly assumed. Section 292B could not cure this fundamental jurisdictional defect because it applies only to procedural or clerical irregularities, not to invalid initiation of reassessment. The assessment was therefore annulled as unsustainable in law. en-us Fri, 08 Oct 2010 00:00:00 +0530 Wed, 14 Dec 2011 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208431 Reassessment proceedings initiated by an officer lacking jurisdiction were void because the reasons were recorded and the notice under section 148 was issued by a non-jurisdictional Income-tax Officer, and no fresh reasons or valid notice were later issued by the officer having jurisdiction. The defect went to the root of the reassessment process, so jurisdiction was not validly assumed. Section 292B could not cure this fundamental jurisdictional defect because it applies only to procedural or clerical irregularities, not to invalid initiation of reassessment. The assessment was therefore annulled as unsustainable in law. Case-Laws Income Tax Fri, 08 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208431