https://www.taxtmi.com/caselaws?id=470438 Reassessment jurisdiction requires valid service of the initiating notice at the assessee's current address where departmental records had been timely updated. Issuing the notice at an obsolete address, despite returns, Form 26AS records, an earlier assessment and reopening approval reflecting the current address, creates an incurable jurisdictional defect. A later notice issued at the current address during assessment proceedings cannot cure the invalid initiating notice. Consequently, the reassessment notice and consequential assessment were unsustainable. en-us Fri, 21 Mar 2025 00:00:00 +0530 Mon, 27 Jul 2026 19:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470438 Reassessment jurisdiction requires valid service of the initiating notice at the assessee's current address where departmental records had been timely updated. Issuing the notice at an obsolete address, despite returns, Form 26AS records, an earlier assessment and reopening approval reflecting the current address, creates an incurable jurisdictional defect. A later notice issued at the current address during assessment proceedings cannot cure the invalid initiating notice. Consequently, the reassessment notice and consequential assessment were unsustainable. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470438