https://www.taxtmi.com/caselaws?id=470194 Reassessment requires proven service of a notice under section 148 before an assessment can be completed, although issuance within limitation initiates reassessment jurisdiction. Where service was not evidenced, the assessee filed no return in response, and section 292BB could not conclusively cure that defect, the reassessment orders were set aside for fresh assessment after service, opportunity to respond, and compliance with consequential procedure. A Commissioner (Appeals) cannot direct the Assessing Officer to verify a possible double addition where that direction effectively remands or sets aside the issue; such a direction was unsustainable after 01.06.2001. en-us Mon, 17 Mar 2025 00:00:00 +0530 Sat, 18 Jul 2026 21:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470194 Reassessment requires proven service of a notice under section 148 before an assessment can be completed, although issuance within limitation initiates reassessment jurisdiction. Where service was not evidenced, the assessee filed no return in response, and section 292BB could not conclusively cure that defect, the reassessment orders were set aside for fresh assessment after service, opportunity to respond, and compliance with consequential procedure. A Commissioner (Appeals) cannot direct the Assessing Officer to verify a possible double addition where that direction effectively remands or sets aside the issue; such a direction was unsustainable after 01.06.2001. Case-Laws Income Tax Mon, 17 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470194