https://www.taxtmi.com/caselaws?id=435856 A reassessment notice issued under section 148 by an officer who no longer had jurisdiction over the assessee's case was void, because the transfer to another assessing unit had already taken effect on the contemporaneous record. The defect went to inherent authority, not merely territorial jurisdiction, so the bar in section 124(3) did not prevent the challenge. A notice issued without jurisdiction was treated as non est and could not be cured by a later transfer. The reassessment notice and the assessment based on it were quashed. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 29 Mar 2023 08:01:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435856 A reassessment notice issued under section 148 by an officer who no longer had jurisdiction over the assessee's case was void, because the transfer to another assessing unit had already taken effect on the contemporaneous record. The defect went to inherent authority, not merely territorial jurisdiction, so the bar in section 124(3) did not prevent the challenge. A notice issued without jurisdiction was treated as non est and could not be cured by a later transfer. The reassessment notice and the assessment based on it were quashed. Case-Laws Income Tax Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435856