https://www.taxtmi.com/caselaws?id=394417 A reassessment initiated without a valid section 148 notice by the Assessing Officer having territorial jurisdiction was treated as void, because the decisive defect went to the competence of the jurisdictional notice itself. Although the record indicated issuance of notices under sections 143(2) and 142(1), mere non-production of the notices was not enough to displace the record-based inference. Since the reassessment was non est for want of valid jurisdictional notice, the revisional order under section 263 could not survive and was quashed. en-us Wed, 29 Jan 2020 00:00:00 +0530 Sat, 11 Apr 2020 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394417 A reassessment initiated without a valid section 148 notice by the Assessing Officer having territorial jurisdiction was treated as void, because the decisive defect went to the competence of the jurisdictional notice itself. Although the record indicated issuance of notices under sections 143(2) and 142(1), mere non-production of the notices was not enough to displace the record-based inference. Since the reassessment was non est for want of valid jurisdictional notice, the revisional order under section 263 could not survive and was quashed. Case-Laws Income Tax Wed, 29 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394417