https://www.taxtmi.com/caselaws?id=470319 A jurisdictional defect in a foundational reassessment may be examined in collateral revision proceedings because a void assessment cannot support revisionary jurisdiction. The third proviso to Section 12A(2), applicable from 1 June 2020, bars reassessment for an earlier assessment year solely due to a trust's non-registration once registration has been granted. Where the reassessment notice was issued after registration and rested only on prior non-registration, the reassessment was treated as void ab initio, rendering the revision order without jurisdiction. en-us Wed, 05 Jun 2024 00:00:00 +0530 Thu, 23 Jul 2026 10:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470319 A jurisdictional defect in a foundational reassessment may be examined in collateral revision proceedings because a void assessment cannot support revisionary jurisdiction. The third proviso to Section 12A(2), applicable from 1 June 2020, bars reassessment for an earlier assessment year solely due to a trust's non-registration once registration has been granted. Where the reassessment notice was issued after registration and rested only on prior non-registration, the reassessment was treated as void ab initio, rendering the revision order without jurisdiction. Case-Laws Income Tax Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470319