https://www.taxtmi.com/highlights?id=98405 Reassessment notice law distinguishes issuance from service: limitation under Section 149 was satisfied because the notice under Section 148 was issued within time, so the reopening was not void for want of jurisdiction. However, the Department failed to prove actual service of the statutory notice before reassessment was completed. The Court treated this as an irregular assumption of jurisdiction amounting to breach of natural justice, set aside the reassessment order and consequential demand, and remitted the matter for fresh assessment after service of notice and opportunity of hearing. It also held that writ jurisdiction was available despite an alternate remedy because the challenge involved violation of natural justice. en-us Fri, 03 Apr 2026 08:49:32 +0530 Fri, 03 Apr 2026 08:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98405 Reassessment notice law distinguishes issuance from service: limitation under Section 149 was satisfied because the notice under Section 148 was issued within time, so the reopening was not void for want of jurisdiction. However, the Department failed to prove actual service of the statutory notice before reassessment was completed. The Court treated this as an irregular assumption of jurisdiction amounting to breach of natural justice, set aside the reassessment order and consequential demand, and remitted the matter for fresh assessment after service of notice and opportunity of hearing. It also held that writ jurisdiction was available despite an alternate remedy because the challenge involved violation of natural justice. Highlights Income Tax Fri, 03 Apr 2026 08:49:32 +0530 https://www.taxtmi.com/highlights?id=98405