https://www.taxtmi.com/caselaws?id=470438 A reassessment notice issued at an obsolete address does not validly initiate reassessment where departmental records already reflect the assessee's current address. The notes state that returns, Form 26AS, an earlier assessment and reopening approval recorded the current address, but the initiating notice was sent to the former address. This constituted an incurable jurisdictional defect. A later notice issued at the correct address during assessment proceedings could not cure or validate the defective initiating notice. Consequently, the reassessment notice and the resulting 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 A reassessment notice issued at an obsolete address does not validly initiate reassessment where departmental records already reflect the assessee's current address. The notes state that returns, Form 26AS, an earlier assessment and reopening approval recorded the current address, but the initiating notice was sent to the former address. This constituted an incurable jurisdictional defect. A later notice issued at the correct address during assessment proceedings could not cure or validate the defective initiating notice. Consequently, the reassessment notice and the resulting assessment were unsustainable. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470438