https://www.taxtmi.com/caselaws?id=766102 Where case records had been transferred to the Exemption Ward, a notice under section 148 issued by the earlier officer was invalid because the Revenue did not establish that he retained jurisdiction. The reassessment proceedings could not survive once the authority to issue the reopening notice was not shown to exist. The ITAT Delhi held the reassessment to be without jurisdiction and quashed it, with the assessee succeeding. en-us Wed, 12 Feb 2025 00:00:00 +0530 Tue, 18 Feb 2025 08:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766102 Where case records had been transferred to the Exemption Ward, a notice under section 148 issued by the earlier officer was invalid because the Revenue did not establish that he retained jurisdiction. The reassessment proceedings could not survive once the authority to issue the reopening notice was not shown to exist. The ITAT Delhi held the reassessment to be without jurisdiction and quashed it, with the assessee succeeding. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766102