https://www.taxtmi.com/caselaws?id=362494 The court upheld the ITAT's decision, dismissing the appellant's appeal. It found the reassessment proceedings valid, precluding challenges to notice service under Section 148 due to Section 292BB applicability. The court affirmed the AO's jurisdiction under Section 147, based on valid reasons for income assessment reopening. It clarified that procedural defects in notice service render assessments irregular, not void, correctable by restoring proceedings to the relevant stage. en-us Tue, 06 Feb 2018 00:00:00 +0530 Wed, 13 May 2026 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362494 The court upheld the ITAT's decision, dismissing the appellant's appeal. It found the reassessment proceedings valid, precluding challenges to notice service under Section 148 due to Section 292BB applicability. The court affirmed the AO's jurisdiction under Section 147, based on valid reasons for income assessment reopening. It clarified that procedural defects in notice service render assessments irregular, not void, correctable by restoring proceedings to the relevant stage. Case-Laws Income Tax Tue, 06 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362494