https://www.taxtmi.com/caselaws?id=788598 A reassessment notice under Section 148 for Assessment Year 2015-16 was treated as jurisdictionally invalid in light of the Revenue's concession regarding notices issued on or after 1 April 2021 for that year. Because the foundation notice was void, the assessment order, demand notice and penalty orders built on it could not survive. Acceptance of the return filed in response to the notice did not cure the defect, and delay in approaching the Court did not bar relief where the notice lacked jurisdiction and the issue had already been conceded by the Revenue. en-us Wed, 18 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 08:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788598 A reassessment notice under Section 148 for Assessment Year 2015-16 was treated as jurisdictionally invalid in light of the Revenue's concession regarding notices issued on or after 1 April 2021 for that year. Because the foundation notice was void, the assessment order, demand notice and penalty orders built on it could not survive. Acceptance of the return filed in response to the notice did not cure the defect, and delay in approaching the Court did not bar relief where the notice lacked jurisdiction and the issue had already been conceded by the Revenue. Case-Laws Income Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788598