https://www.taxtmi.com/caselaws?id=470660 Valid reassessment jurisdiction requires a lawful transfer of jurisdiction where a different Assessing Officer completes proceedings from the officer who initiated them. In the absence of a traceable transfer order, the later officer lacks authority and the reassessment is void. The notes also identify issuance of a notice under section 148 by the officer completing reassessment as a mandatory jurisdictional precondition. Where one officer issues the notice and another completes reassessment without validly assumed jurisdiction, the reassessment is invalid. Consequential proceedings do not survive once the reassessment is treated as void ab initio. en-us Mon, 02 Mar 2026 00:00:00 +0530 Mon, 03 Aug 2026 19:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470660 Valid reassessment jurisdiction requires a lawful transfer of jurisdiction where a different Assessing Officer completes proceedings from the officer who initiated them. In the absence of a traceable transfer order, the later officer lacks authority and the reassessment is void. The notes also identify issuance of a notice under section 148 by the officer completing reassessment as a mandatory jurisdictional precondition. Where one officer issues the notice and another completes reassessment without validly assumed jurisdiction, the reassessment is invalid. Consequential proceedings do not survive once the reassessment is treated as void ab initio. Case-Laws Income Tax Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470660