https://www.taxtmi.com/caselaws?id=786164 Whether a notice issued under the incometax assessment procedure was valid depends on whether the issuing assessing officer had jurisdiction. The note concludes the notice issued by a nonjurisdictional ward was invalid because only records - not jurisdiction - were transferred to the correct circle, and no transfer order under the statutory provision conferring jurisdiction was found; consequently the resultant assessment was quashed. Because the assessment order is held void, revisionary proceedings challenging that void order were held impermissible. The conclusion is supported by prior High Court and ITAT decisions addressing identical facts on jurisdictional notices. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786164 Whether a notice issued under the incometax assessment procedure was valid depends on whether the issuing assessing officer had jurisdiction. The note concludes the notice issued by a nonjurisdictional ward was invalid because only records - not jurisdiction - were transferred to the correct circle, and no transfer order under the statutory provision conferring jurisdiction was found; consequently the resultant assessment was quashed. Because the assessment order is held void, revisionary proceedings challenging that void order were held impermissible. The conclusion is supported by prior High Court and ITAT decisions addressing identical facts on jurisdictional notices. Case-Laws Income Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786164