https://www.taxtmi.com/caselaws?id=467837 Where a search triggered the special regime under section 153A, a pending reassessment under section 147 could not be continued; the reassessment was treated as beyond jurisdiction and void ab initio. The article also notes that a valid transfer of jurisdiction was required for the assessing officer to assume control, and that absence of a lawful section 127(2) transfer order, coupled with non-service of intimation of change of assessing officer, created a jurisdictional defect. On that basis, the assessment was quashed and the merits of the additions were left unexamined. en-us Thu, 27 Jul 2023 00:00:00 +0530 Mon, 06 Apr 2026 15:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467837 Where a search triggered the special regime under section 153A, a pending reassessment under section 147 could not be continued; the reassessment was treated as beyond jurisdiction and void ab initio. The article also notes that a valid transfer of jurisdiction was required for the assessing officer to assume control, and that absence of a lawful section 127(2) transfer order, coupled with non-service of intimation of change of assessing officer, created a jurisdictional defect. On that basis, the assessment was quashed and the merits of the additions were left unexamined. Case-Laws Income Tax Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467837