https://www.taxtmi.com/caselaws?id=381722 The court allowed the petition, quashing the notice issued under Section 148 of the Income Tax Act, 1961, and all subsequent proceedings, including the assessment order. The court found the notice invalid due to jurisdictional issues as the officer issuing the notice was different from the one who recorded the reasons for reopening the assessment. The court emphasized that the officer recording reasons and issuing the notice must be the same person, rendering the notice without jurisdiction. The court also clarified that procedural defects in a jurisdictional notice cannot be rectified under Section 292B of the Act. en-us Tue, 09 Apr 2019 00:00:00 +0530 Wed, 19 Aug 2020 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381722 The court allowed the petition, quashing the notice issued under Section 148 of the Income Tax Act, 1961, and all subsequent proceedings, including the assessment order. The court found the notice invalid due to jurisdictional issues as the officer issuing the notice was different from the one who recorded the reasons for reopening the assessment. The court emphasized that the officer recording reasons and issuing the notice must be the same person, rendering the notice without jurisdiction. The court also clarified that procedural defects in a jurisdictional notice cannot be rectified under Section 292B of the Act. Case-Laws Income Tax Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381722