https://www.taxtmi.com/caselaws?id=784168 Reassessment proceedings were challenged on the ground that the AO lacked jurisdiction to issue notice under s.148 because the assessee's case stood transferred under s.127 from a regular ward to the Exemption ward. The Tribunal held that, on the relevant date, jurisdiction had not been validly vested in the Exemption AO because the s.127 transfer order was passed after the impugned notice; consequently, the notice was ultra vires and void. Upholding the appellate authority's finding that the s.148 notice was invalid for want of jurisdiction, the Revenue's appeal was dismissed. en-us Mon, 08 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784168 Reassessment proceedings were challenged on the ground that the AO lacked jurisdiction to issue notice under s.148 because the assessee's case stood transferred under s.127 from a regular ward to the Exemption ward. The Tribunal held that, on the relevant date, jurisdiction had not been validly vested in the Exemption AO because the s.127 transfer order was passed after the impugned notice; consequently, the notice was ultra vires and void. Upholding the appellate authority's finding that the s.148 notice was invalid for want of jurisdiction, the Revenue's appeal was dismissed. Case-Laws Income Tax Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784168