https://www.taxtmi.com/caselaws?id=299204 A reassessment cannot be sustained where the section 148 notice is issued by an officer lacking jurisdiction over the assessee's case. The article explains that "Assessing Officer" for section 147 purposes means the officer vested with jurisdiction under section 2(7A) and section 120 or otherwise. Because the notice was issued by the wrong Income Tax Officer before the case was transferred, the notice had no legal validity and the resulting reassessment was void. The assessment was therefore quashed for want of jurisdiction. en-us Mon, 11 Mar 2019 00:00:00 +0530 Mon, 06 Dec 2021 20:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299204 A reassessment cannot be sustained where the section 148 notice is issued by an officer lacking jurisdiction over the assessee's case. The article explains that "Assessing Officer" for section 147 purposes means the officer vested with jurisdiction under section 2(7A) and section 120 or otherwise. Because the notice was issued by the wrong Income Tax Officer before the case was transferred, the notice had no legal validity and the resulting reassessment was void. The assessment was therefore quashed for want of jurisdiction. Case-Laws Income Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299204