https://www.taxtmi.com/caselaws?id=467839 A search under section 132 triggered the special regime of section 153A, so a reassessment already pending under section 148 on the date of search abated and could not be continued under section 147; the assessment was therefore invalid for want of jurisdiction. The document also states that a valid transfer of jurisdiction under section 127 requires a lawful written order where applicable, and mere PAN migration does not replace statutory compliance; in the absence of such a transfer order, the assessment order was void ab initio. The assessment was annulled on jurisdictional grounds without examination of the merits. en-us Thu, 28 Jul 2022 00:00:00 +0530 Mon, 06 Apr 2026 15:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467839 A search under section 132 triggered the special regime of section 153A, so a reassessment already pending under section 148 on the date of search abated and could not be continued under section 147; the assessment was therefore invalid for want of jurisdiction. The document also states that a valid transfer of jurisdiction under section 127 requires a lawful written order where applicable, and mere PAN migration does not replace statutory compliance; in the absence of such a transfer order, the assessment order was void ab initio. The assessment was annulled on jurisdictional grounds without examination of the merits. Case-Laws Income Tax Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467839