https://www.taxtmi.com/caselaws?id=295392 Reassessment requires the jurisdictional Assessing Officer to issue the notice and base the recorded reasons to believe on material already on record. Where a notice under section 148 is issued by one officer but the assessment is completed by another after transfer of jurisdiction, the reopening is vulnerable if the jurisdictional requirements are not properly met. The recorded reasons must also match the existing record; a mismatch between the stated basis for reopening and the assessment material shows that the foundation for reassessment is defective. On this analysis, such defects go to jurisdiction and render the reassessment void. en-us Wed, 16 Jan 2019 00:00:00 +0530 Tue, 24 Feb 2026 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295392 Reassessment requires the jurisdictional Assessing Officer to issue the notice and base the recorded reasons to believe on material already on record. Where a notice under section 148 is issued by one officer but the assessment is completed by another after transfer of jurisdiction, the reopening is vulnerable if the jurisdictional requirements are not properly met. The recorded reasons must also match the existing record; a mismatch between the stated basis for reopening and the assessment material shows that the foundation for reassessment is defective. On this analysis, such defects go to jurisdiction and render the reassessment void. Case-Laws Income Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295392