https://www.taxtmi.com/caselaws?id=791920 A reassessment can proceed only if the case is validly transferred by the competent authority; an Assessing Officer cannot shift jurisdiction on his own, and jurisdiction cannot be created by the assessee's consent or request. Where the notice was issued at the last known address, but no valid notice under Section 148 was issued by the officer who ultimately framed the assessment within the limitation period under Section 149, the assessment lacked jurisdiction. The assessment order was therefore quashed and the additions were deleted. en-us Wed, 15 Apr 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791920 A reassessment can proceed only if the case is validly transferred by the competent authority; an Assessing Officer cannot shift jurisdiction on his own, and jurisdiction cannot be created by the assessee's consent or request. Where the notice was issued at the last known address, but no valid notice under Section 148 was issued by the officer who ultimately framed the assessment within the limitation period under Section 149, the assessment lacked jurisdiction. The assessment order was therefore quashed and the additions were deleted. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791920