https://www.taxtmi.com/caselaws?id=792903 Jurisdictional objections to reassessment under section 147 require prior adjudication and cannot be bypassed through remand for a fresh assessment. Reopening founded on reasons or approval referring to a non-existent statutory provision indicates non-application of mind by the Assessing Officer and approving authorities. Such a foundational defect invalidates the assumption of reassessment jurisdiction and is not curable under section 292B. Consequently, the reassessment and consequential assessment cannot be sustained where statutory approval has been granted mechanically on an incorrect legal basis. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792903 Jurisdictional objections to reassessment under section 147 require prior adjudication and cannot be bypassed through remand for a fresh assessment. Reopening founded on reasons or approval referring to a non-existent statutory provision indicates non-application of mind by the Assessing Officer and approving authorities. Such a foundational defect invalidates the assumption of reassessment jurisdiction and is not curable under section 292B. Consequently, the reassessment and consequential assessment cannot be sustained where statutory approval has been granted mechanically on an incorrect legal basis. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792903