https://www.taxtmi.com/caselaws?id=407335 Reassessment under section 148 was held invalid where the notice was issued by an officer lacking territorial jurisdiction over the assessee and the jurisdictional officer did not independently record fresh reasons or issue a fresh notice at the correct address. The assessee had filed the return with the proper jurisdictional officer and disclosed the correct address, but the reopening was initiated by another officer without jurisdiction. Because the statutory conditions for valid assumption of reassessment jurisdiction were not complied with, the reopening was treated as void and the reassessment order was set aside. en-us Wed, 05 May 2021 00:00:00 +0530 Fri, 07 May 2021 08:05:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407335 Reassessment under section 148 was held invalid where the notice was issued by an officer lacking territorial jurisdiction over the assessee and the jurisdictional officer did not independently record fresh reasons or issue a fresh notice at the correct address. The assessee had filed the return with the proper jurisdictional officer and disclosed the correct address, but the reopening was initiated by another officer without jurisdiction. Because the statutory conditions for valid assumption of reassessment jurisdiction were not complied with, the reopening was treated as void and the reassessment order was set aside. Case-Laws Income Tax Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407335