https://www.taxtmi.com/caselaws?id=37626 Validity of notice under section 148 is determinative of the assessing officer's jurisdiction: an invalid or improperly issued notice deprives the assessing officer of jurisdiction and renders any proceedings pursuant thereto void, with the consequence that consent by the taxpayer cannot confer jurisdiction. A mechanical or perfunctory sanction by the superior may be indicatory but need not be decided where the notice itself is invalid. Where invalidity is a pure question of law going to jurisdiction, the taxpayer may impugn the reopening by appropriate writ remedy and the proceedings will be treated as nullity. en-us Mon, 14 Jul 1975 00:00:00 +0530 Wed, 21 Jan 2026 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37626 Validity of notice under section 148 is determinative of the assessing officer's jurisdiction: an invalid or improperly issued notice deprives the assessing officer of jurisdiction and renders any proceedings pursuant thereto void, with the consequence that consent by the taxpayer cannot confer jurisdiction. A mechanical or perfunctory sanction by the superior may be indicatory but need not be decided where the notice itself is invalid. Where invalidity is a pure question of law going to jurisdiction, the taxpayer may impugn the reopening by appropriate writ remedy and the proceedings will be treated as nullity. Case-Laws Income Tax Mon, 14 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37626