https://www.taxtmi.com/caselaws?id=424570 HC held the reopening notices under section 148 issued by the non-jurisdictional officer were invalid for lack of jurisdiction, and the subsequent notice by the officer who received transferred files under section 129 was also invalid. The invalid notices vitiated the entire reassessment proceedings. As no valid notice under section 148 was issued by the jurisdictional assessing officer within the statutory period and the six-year limitation for reopening the relevant year expired on 31.03.2018, the assessee's appeal was allowed and reassessment set aside. en-us Mon, 27 Jun 2022 00:00:00 +0530 Mon, 13 Oct 2025 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424570 HC held the reopening notices under section 148 issued by the non-jurisdictional officer were invalid for lack of jurisdiction, and the subsequent notice by the officer who received transferred files under section 129 was also invalid. The invalid notices vitiated the entire reassessment proceedings. As no valid notice under section 148 was issued by the jurisdictional assessing officer within the statutory period and the six-year limitation for reopening the relevant year expired on 31.03.2018, the assessee's appeal was allowed and reassessment set aside. Case-Laws Income Tax Mon, 27 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424570