https://www.taxtmi.com/caselaws?id=469596 Retrospective insertion of section 147A, clarifying the meaning of "Assessing Officer" for sections 148 and 148A, affected an order that had annulled reassessment only on the ground that the section 148 notice lacked jurisdiction. Because the first appellate authority had not examined the merits of the addition, the Tribunal found it appropriate to set aside that order and remit the matter to the CIT(A) for fresh adjudication after hearing both sides and, if necessary, compliance with rule 46A. The jurisdictional annulment was therefore not sustained as a final determination, and the substantive issues remained open. en-us Tue, 07 Apr 2026 00:00:00 +0530 Tue, 23 Jun 2026 19:00:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469596 Retrospective insertion of section 147A, clarifying the meaning of "Assessing Officer" for sections 148 and 148A, affected an order that had annulled reassessment only on the ground that the section 148 notice lacked jurisdiction. Because the first appellate authority had not examined the merits of the addition, the Tribunal found it appropriate to set aside that order and remit the matter to the CIT(A) for fresh adjudication after hearing both sides and, if necessary, compliance with rule 46A. The jurisdictional annulment was therefore not sustained as a final determination, and the substantive issues remained open. Case-Laws Income Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469596