https://www.taxtmi.com/caselaws?id=327132 Reassessment under Sections 147 and 148 must be initiated by the Assessing Officer who completed the original assessment, as that officer must form the requisite belief from the earlier assessment record. A notice issued by a different officer lacks jurisdiction and cannot be validated merely because the statutory definition of Assessing Officer is broad. A subsequent notice issued by the proper Assessing Officer after expiry of the reopening limitation under Section 149 cannot revive the reassessment. The jurisdictional defect and limitation bar render the notices and consequential rejection of objections invalid. en-us Fri, 15 Jan 2016 00:00:00 +0530 Wed, 29 Jul 2026 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327132 Reassessment under Sections 147 and 148 must be initiated by the Assessing Officer who completed the original assessment, as that officer must form the requisite belief from the earlier assessment record. A notice issued by a different officer lacks jurisdiction and cannot be validated merely because the statutory definition of Assessing Officer is broad. A subsequent notice issued by the proper Assessing Officer after expiry of the reopening limitation under Section 149 cannot revive the reassessment. The jurisdictional defect and limitation bar render the notices and consequential rejection of objections invalid. Case-Laws Income Tax Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327132