https://www.taxtmi.com/caselaws?id=772524 Reassessment under section 148 was held unsustainable where the notice and reopening were initiated by a non-jurisdictional officer lacking lawful authority at the relevant stage. The reopening machinery must be set in motion by a legally competent officer on legally sustainable material, and it cannot operate as a mere review or change of opinion after full and true disclosure in the original section 143(3) assessment. Because the reassessment itself failed for want of jurisdiction, the consequent assessment and addition could not survive and were deleted. en-us Fri, 30 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 11:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772524 Reassessment under section 148 was held unsustainable where the notice and reopening were initiated by a non-jurisdictional officer lacking lawful authority at the relevant stage. The reopening machinery must be set in motion by a legally competent officer on legally sustainable material, and it cannot operate as a mere review or change of opinion after full and true disclosure in the original section 143(3) assessment. Because the reassessment itself failed for want of jurisdiction, the consequent assessment and addition could not survive and were deleted. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772524