https://www.taxtmi.com/caselaws?id=327132 Reassessment under Sections 147 and 148 was stated to require initiation by the Assessing Officer who completed the original assessment, because that officer alone could form the requisite belief on the earlier record; a notice issued by another officer was therefore treated as without jurisdiction and liable to be quashed. The note also states that a subsequent Section 148 notice issued by the Assessing Officer after expiry of the limitation period under Section 149(1)(b) was time-barred and could not revive the reassessment. On that reasoning, the impugned notices and consequential order were held invalid. en-us Fri, 15 Jan 2016 00:00:00 +0530 Tue, 03 May 2016 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327132 Reassessment under Sections 147 and 148 was stated to require initiation by the Assessing Officer who completed the original assessment, because that officer alone could form the requisite belief on the earlier record; a notice issued by another officer was therefore treated as without jurisdiction and liable to be quashed. The note also states that a subsequent Section 148 notice issued by the Assessing Officer after expiry of the limitation period under Section 149(1)(b) was time-barred and could not revive the reassessment. On that reasoning, the impugned notices and consequential order were held invalid. Case-Laws Income Tax Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327132