https://www.taxtmi.com/caselaws?id=32835 A jurisdictional defect in a section 148 reassessment notice, namely omission of the assessee's status and assessment in the wrong status, was later cured by issuing a fresh notice in the name of the Hindu undivided family and framing a fresh assessment for the same income and assessment year. Because that fresh assessment was already pending in appellate proceedings, the Court treated the Revenue's proposed legal questions as academic and declined to spend judicial time on issues of purely academic interest. The appeal was therefore disposed of as infructuous, with no substantive adjudication on the underlying legal questions. en-us Fri, 16 Jan 2009 00:00:00 +0530 Sun, 05 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32835 A jurisdictional defect in a section 148 reassessment notice, namely omission of the assessee's status and assessment in the wrong status, was later cured by issuing a fresh notice in the name of the Hindu undivided family and framing a fresh assessment for the same income and assessment year. Because that fresh assessment was already pending in appellate proceedings, the Court treated the Revenue's proposed legal questions as academic and declined to spend judicial time on issues of purely academic interest. The appeal was therefore disposed of as infructuous, with no substantive adjudication on the underlying legal questions. Case-Laws Income Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32835