https://www.taxtmi.com/caselaws?id=761836 Section 153C jurisdiction depended on a valid transfer of assessment under Section 127, and notices issued before jurisdiction was conferred were treated as without authority and void ab initio. The Karnataka HC held that the defect was substantive rather than merely procedural for the relevant assessment years, and the assessee's challenge succeeded while the Revenue's appeals failed. The Supreme Court later dismissed the Special Leave Petitions, leaving that outcome undisturbed. en-us Tue, 12 Nov 2024 00:00:00 +0530 Wed, 29 Apr 2026 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761836 Section 153C jurisdiction depended on a valid transfer of assessment under Section 127, and notices issued before jurisdiction was conferred were treated as without authority and void ab initio. The Karnataka HC held that the defect was substantive rather than merely procedural for the relevant assessment years, and the assessee's challenge succeeded while the Revenue's appeals failed. The Supreme Court later dismissed the Special Leave Petitions, leaving that outcome undisturbed. Case-Laws Income Tax Tue, 12 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761836