https://www.taxtmi.com/caselaws?id=470474 Valid tax jurisdiction is a necessary condition for an Assessing Officer to initiate reassessment and complete an assessment. Where the assessee had shifted to Delhi, notified the address change, filed returns from that address, and departmental records reflected transfer of jurisdiction to the Delhi Assessing Officer, the Faridabad Assessing Officer lacked valid jurisdiction. The reassessment notice and consequential assessment order were therefore void and quashed. An assessment or reassessment made by an officer without jurisdiction over the assessee cannot be sustained. en-us Fri, 21 Mar 2025 00:00:00 +0530 Tue, 28 Jul 2026 19:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470474 Valid tax jurisdiction is a necessary condition for an Assessing Officer to initiate reassessment and complete an assessment. Where the assessee had shifted to Delhi, notified the address change, filed returns from that address, and departmental records reflected transfer of jurisdiction to the Delhi Assessing Officer, the Faridabad Assessing Officer lacked valid jurisdiction. The reassessment notice and consequential assessment order were therefore void and quashed. An assessment or reassessment made by an officer without jurisdiction over the assessee cannot be sustained. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470474