https://www.taxtmi.com/caselaws?id=389253 A reassessment cannot be sustained where the section 148 notice is issued by an officer lacking jurisdiction, because valid notice by the Assessing Officer having jurisdiction is a statutory precondition to reopening. Transfer of the case to the jurisdictional Assessing Officer does not cure the original jurisdictional defect, and the assessee's participation cannot validate a notice issued without lawful authority. Section 292BB applies only to defects in service of notice, not to the absence of power to issue it. In the absence of a fresh section 148 notice by the jurisdictional Assessing Officer, the reassessment was held invalid and was set aside. en-us Fri, 20 Sep 2019 00:00:00 +0530 Wed, 04 Dec 2019 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389253 A reassessment cannot be sustained where the section 148 notice is issued by an officer lacking jurisdiction, because valid notice by the Assessing Officer having jurisdiction is a statutory precondition to reopening. Transfer of the case to the jurisdictional Assessing Officer does not cure the original jurisdictional defect, and the assessee's participation cannot validate a notice issued without lawful authority. Section 292BB applies only to defects in service of notice, not to the absence of power to issue it. In the absence of a fresh section 148 notice by the jurisdictional Assessing Officer, the reassessment was held invalid and was set aside. Case-Laws Income Tax Fri, 20 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389253