https://www.taxtmi.com/caselaws?id=220187 A notice under section 148 issued by an Assessing Officer who had already ceased to have jurisdiction over the assessee was invalid because the reassessment machinery under sections 2(7A) and 120 requires the notice to be issued by the officer vested with jurisdiction. The defect was not a mere irregularity but went to the root of the proceedings, so reassessment founded on such a notice could not be sustained. The notice was held void ab initio and the reassessment proceedings failed on the jurisdictional challenge. en-us Fri, 07 Sep 2012 00:00:00 +0530 Mon, 14 Jan 2013 15:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220187 A notice under section 148 issued by an Assessing Officer who had already ceased to have jurisdiction over the assessee was invalid because the reassessment machinery under sections 2(7A) and 120 requires the notice to be issued by the officer vested with jurisdiction. The defect was not a mere irregularity but went to the root of the proceedings, so reassessment founded on such a notice could not be sustained. The notice was held void ab initio and the reassessment proceedings failed on the jurisdictional challenge. Case-Laws Income Tax Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220187