https://www.taxtmi.com/caselaws?id=795890 Reassessment initiated through an order under section 148A(d) and notice under section 148 must be issued by the Assessing Officer holding the applicable pecuniary jurisdiction. Where CBDT instructions assigned the assessee to a Circle under Range-22, but the order and notice were issued by an Income Tax Officer of Ward 22(1), the defect concerned pecuniary rather than territorial jurisdiction under section 124(3). A reassessment notice issued by an officer lacking jurisdiction is inherently invalid and cannot be cured. The reassessment proceedings and consequential assessment order were therefore quashed for want of jurisdiction. en-us Fri, 29 May 2026 00:00:00 +0530 Tue, 28 Jul 2026 16:05:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795890 Reassessment initiated through an order under section 148A(d) and notice under section 148 must be issued by the Assessing Officer holding the applicable pecuniary jurisdiction. Where CBDT instructions assigned the assessee to a Circle under Range-22, but the order and notice were issued by an Income Tax Officer of Ward 22(1), the defect concerned pecuniary rather than territorial jurisdiction under section 124(3). A reassessment notice issued by an officer lacking jurisdiction is inherently invalid and cannot be cured. The reassessment proceedings and consequential assessment order were therefore quashed for want of jurisdiction. Case-Laws Income Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795890