https://www.taxtmi.com/caselaws?id=466729 Whether an assessment under reassessment provisions was valid when initial notices were issued by the transferor AO but no fresh notices were issued by the transferee AO; the court applied precedent treating issuance of fresh notices post-transfer as a jurisdictional requirement and found absence of such notices fatal to reassessment jurisdiction. On those facts and by applying the cited precedent, the reassessment proceedings were quashed for lack of jurisdiction and the appeal was dismissed in favour of the assessee. en-us Thu, 03 Jul 2025 00:00:00 +0530 Tue, 17 Feb 2026 19:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466729 Whether an assessment under reassessment provisions was valid when initial notices were issued by the transferor AO but no fresh notices were issued by the transferee AO; the court applied precedent treating issuance of fresh notices post-transfer as a jurisdictional requirement and found absence of such notices fatal to reassessment jurisdiction. On those facts and by applying the cited precedent, the reassessment proceedings were quashed for lack of jurisdiction and the appeal was dismissed in favour of the assessee. Case-Laws Income Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466729