https://www.taxtmi.com/highlights?id=96936 Jurisdictional validity of the reopening notice was the central issue: the HC held the Jurisdictional Assessing Officer lacked authority to issue the section 148 notice when a non-jurisdictional officer had issued the reopening notice, and consequently set aside the notice and allowed the assessee's appeal. The court rejected the Revenue's res judicata plea because earlier writs permitted raising the same Hexaware point before the DRP, and rejected the alternate-remedy objection since a jurisdictional challenge permits direct writ relief. An allegation of suppression concerning an interim order was dismissed as without merit. en-us Mon, 16 Feb 2026 10:17:46 +0530 Mon, 16 Feb 2026 10:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96936 Jurisdictional validity of the reopening notice was the central issue: the HC held the Jurisdictional Assessing Officer lacked authority to issue the section 148 notice when a non-jurisdictional officer had issued the reopening notice, and consequently set aside the notice and allowed the assessee's appeal. The court rejected the Revenue's res judicata plea because earlier writs permitted raising the same Hexaware point before the DRP, and rejected the alternate-remedy objection since a jurisdictional challenge permits direct writ relief. An allegation of suppression concerning an interim order was dismissed as without merit. Highlights Income Tax Mon, 16 Feb 2026 10:17:46 +0530 https://www.taxtmi.com/highlights?id=96936