https://www.taxtmi.com/caselaws?id=270346 The High Court held that the Assistant Commissioner lacked jurisdiction to issue a notice under Section 148 of the Income Tax Act for a deceased taxpayer's assessment year. The court emphasized that only the Assessing Officer with reasons to believe income escaped assessment could issue such a notice. As the Assistant Commissioner was not the Assessing Officer for the relevant year, the court concluded the notice was issued without jurisdiction. The High Court quashed the reassessment notice, ruling in favor of the petitioner in the writ petition. en-us Sat, 12 Dec 2015 00:00:00 +0530 Mon, 04 Jan 2016 12:59:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270346 The High Court held that the Assistant Commissioner lacked jurisdiction to issue a notice under Section 148 of the Income Tax Act for a deceased taxpayer's assessment year. The court emphasized that only the Assessing Officer with reasons to believe income escaped assessment could issue such a notice. As the Assistant Commissioner was not the Assessing Officer for the relevant year, the court concluded the notice was issued without jurisdiction. The High Court quashed the reassessment notice, ruling in favor of the petitioner in the writ petition. Case-Laws Income Tax Sat, 12 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270346