https://www.taxtmi.com/caselaws?id=397965 The appeal was allowed, and the reassessment order by DCIT (International Taxation) was quashed due to procedural irregularities and lack of jurisdiction in initiating the reassessment process. The court emphasized the importance of adherence to jurisdictional requirements, ruling that the reopening of the assessment without a valid notice u/s 148 by the Assessing Officer of competent jurisdiction rendered the entire reassessment process invalid. en-us Tue, 17 Dec 2019 00:00:00 +0530 Tue, 22 Sep 2020 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397965 The appeal was allowed, and the reassessment order by DCIT (International Taxation) was quashed due to procedural irregularities and lack of jurisdiction in initiating the reassessment process. The court emphasized the importance of adherence to jurisdictional requirements, ruling that the reopening of the assessment without a valid notice u/s 148 by the Assessing Officer of competent jurisdiction rendered the entire reassessment process invalid. Case-Laws Income Tax Tue, 17 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397965