https://www.taxtmi.com/caselaws?id=466029 Jurisdictional validity of an original assessment or reassessment may be challenged in an appeal against revision under section 263 where the revision depends on that order's legal foundation. A void assessment or reassessment cannot support collateral revision. Defective sanction for reopening, including mechanical approval, reference to an omitted provision, or an undated approval form, may invalidate the reopening. Where the sanction is defective and the reassessment is non est, consequential revision under section 263 is unsustainable and both the reassessment and revision orders are liable to be quashed. en-us Fri, 12 Sep 2025 00:00:00 +0530 Mon, 19 Jan 2026 14:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466029 Jurisdictional validity of an original assessment or reassessment may be challenged in an appeal against revision under section 263 where the revision depends on that order's legal foundation. A void assessment or reassessment cannot support collateral revision. Defective sanction for reopening, including mechanical approval, reference to an omitted provision, or an undated approval form, may invalidate the reopening. Where the sanction is defective and the reassessment is non est, consequential revision under section 263 is unsustainable and both the reassessment and revision orders are liable to be quashed. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466029