https://www.taxtmi.com/caselaws?id=790315 A reassessment or assessment cannot be sustained where the mandatory notice is issued by an Assessing Officer lacking territorial jurisdiction and no valid transfer of jurisdiction is shown. The record indicated that jurisdiction lay with the Delhi ward, while the notice under section 143(2) was issued by the Gurgaon ward. Later correspondence reflected only a change of incumbent and did not establish a lawful transfer, and no order under section 127 was produced. The jurisdictional defect was therefore not curable, the assessment order was void, and the issue was decided in favour of the assessee. en-us Fri, 17 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790315 A reassessment or assessment cannot be sustained where the mandatory notice is issued by an Assessing Officer lacking territorial jurisdiction and no valid transfer of jurisdiction is shown. The record indicated that jurisdiction lay with the Delhi ward, while the notice under section 143(2) was issued by the Gurgaon ward. Later correspondence reflected only a change of incumbent and did not establish a lawful transfer, and no order under section 127 was produced. The jurisdictional defect was therefore not curable, the assessment order was void, and the issue was decided in favour of the assessee. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790315