https://www.taxtmi.com/caselaws?id=794503 Reassessment under section 147 was invalid where the Assessing Officer who issued the notice and completed the assessment lacked jurisdiction over the assessee. The Tribunal accepted that jurisdiction lay with a different Assessing Officer, noted that the jurisdictional objection had been raised, and found the jurisdictional fact unrebutted. It held that a notice issued by an without vested jurisdiction is a substantive defect affecting the power to reopen, not a mere technical irregularity, and that section 292BB could not cure notice issued by an incompetent authority. The reassessment was therefore held bad in law and the assessment order was quashed; remaining grounds were treated as academic. en-us Tue, 19 May 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794503 Reassessment under section 147 was invalid where the Assessing Officer who issued the notice and completed the assessment lacked jurisdiction over the assessee. The Tribunal accepted that jurisdiction lay with a different Assessing Officer, noted that the jurisdictional objection had been raised, and found the jurisdictional fact unrebutted. It held that a notice issued by an without vested jurisdiction is a substantive defect affecting the power to reopen, not a mere technical irregularity, and that section 292BB could not cure notice issued by an incompetent authority. The reassessment was therefore held bad in law and the assessment order was quashed; remaining grounds were treated as academic. Case-Laws Income Tax Tue, 19 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794503