https://www.taxtmi.com/caselaws?id=467837 Search-triggered assessment requires application of the special section 153A regime where reassessment proceedings under section 147 are pending; those proceedings abate and cannot continue under the general reassessment provision. Jurisdictional transfer between assessing units not under common administrative control requires a valid transfer order, while a change of Assessing Officer must be intimated to the assessee. Absence of lawful jurisdictional transfer or proper assumption of jurisdiction renders the resulting assessment vulnerable to being treated as void ab initio. Where assessment fails on jurisdictional grounds, additions on merits need not be examined. 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 Search-triggered assessment requires application of the special section 153A regime where reassessment proceedings under section 147 are pending; those proceedings abate and cannot continue under the general reassessment provision. Jurisdictional transfer between assessing units not under common administrative control requires a valid transfer order, while a change of Assessing Officer must be intimated to the assessee. Absence of lawful jurisdictional transfer or proper assumption of jurisdiction renders the resulting assessment vulnerable to being treated as void ab initio. Where assessment fails on jurisdictional grounds, additions on merits need not be examined. Case-Laws Income Tax Thu, 27 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467837