https://www.taxtmi.com/caselaws?id=357233 Reassessment is invalid where the reasons to believe and the notice under section 148 are recorded and issued by an Assessing Officer who lacks jurisdiction over the assessee's case. Under sections 147 and 148, read with section 2(7A) of the Income-tax Act, the jurisdictional Assessing Officer must form the requisite belief and issue the notice as a condition precedent to valid reassessment. Action taken by a non-jurisdictional officer is contrary to the statutory scheme and cannot be cured by later transfer of the case. The reasons recorded and notice were therefore void ab initio, and the reassessment proceedings were quashed. en-us Fri, 24 Nov 2017 00:00:00 +0530 Tue, 20 Mar 2018 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357233 Reassessment is invalid where the reasons to believe and the notice under section 148 are recorded and issued by an Assessing Officer who lacks jurisdiction over the assessee's case. Under sections 147 and 148, read with section 2(7A) of the Income-tax Act, the jurisdictional Assessing Officer must form the requisite belief and issue the notice as a condition precedent to valid reassessment. Action taken by a non-jurisdictional officer is contrary to the statutory scheme and cannot be cured by later transfer of the case. The reasons recorded and notice were therefore void ab initio, and the reassessment proceedings were quashed. Case-Laws Income Tax Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357233