https://www.taxtmi.com/caselaws?id=767702 Reassessment proceedings were held void where the notice initiating reassessment was issued by an officer lacking jurisdiction, while the assessment was completed by another officer without a valid transfer order or a fresh notice by the competent authority. The absence of a proper jurisdictional foundation meant the statutory precondition for reassessment was not satisfied, and the defect went to the root of the matter. As a result, the reassessment and all consequential proceedings were treated as non est and quashed. en-us Wed, 19 Mar 2025 00:00:00 +0530 Sat, 22 Mar 2025 08:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767702 Reassessment proceedings were held void where the notice initiating reassessment was issued by an officer lacking jurisdiction, while the assessment was completed by another officer without a valid transfer order or a fresh notice by the competent authority. The absence of a proper jurisdictional foundation meant the statutory precondition for reassessment was not satisfied, and the defect went to the root of the matter. As a result, the reassessment and all consequential proceedings were treated as non est and quashed. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767702