https://www.taxtmi.com/caselaws?id=18508 The High Court held that without a transfer order, only the assessing officer who initiated or completed the assessment has jurisdiction to proceed with reassessment. As no transfer order was issued, the Jalandhar officer's proceedings were deemed without jurisdiction. The notice issued under section 148 to reopen the assessment was quashed. The court did not address the petitioner's contentions regarding the officer's lack of material or alleged mala fide intentions, as the jurisdiction issue was determinative. The writ petition was allowed, setting aside the reassessment proceedings and imposing costs of Rs. 1,000. en-us Wed, 13 Mar 1996 00:00:00 +0530 Thu, 01 Oct 2009 13:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18508 The High Court held that without a transfer order, only the assessing officer who initiated or completed the assessment has jurisdiction to proceed with reassessment. As no transfer order was issued, the Jalandhar officer's proceedings were deemed without jurisdiction. The notice issued under section 148 to reopen the assessment was quashed. The court did not address the petitioner's contentions regarding the officer's lack of material or alleged mala fide intentions, as the jurisdiction issue was determinative. The writ petition was allowed, setting aside the reassessment proceedings and imposing costs of Rs. 1,000. Case-Laws Income Tax Wed, 13 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18508