https://www.taxtmi.com/caselaws?id=299204 Reassessment under section 147 requires a notice under section 148 issued by the Assessing Officer vested with jurisdiction over the assessee's case. The term "Assessing Officer" carries the meaning assigned under section 2(7A), covering an officer with relevant jurisdiction under section 120 or otherwise. Where a non-jurisdictional officer issued the notice and the case was transferred only afterwards, the notice lacked legal validity. The resulting reassessment and assessment were therefore unsustainable and 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 Reassessment under section 147 requires a notice under section 148 issued by the Assessing Officer vested with jurisdiction over the assessee's case. The term "Assessing Officer" carries the meaning assigned under section 2(7A), covering an officer with relevant jurisdiction under section 120 or otherwise. Where a non-jurisdictional officer issued the notice and the case was transferred only afterwards, the notice lacked legal validity. The resulting reassessment and assessment were therefore unsustainable and quashed for want of jurisdiction. Case-Laws Income Tax Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299204