https://www.taxtmi.com/caselaws?id=470660 Reassessment requires the officer completing it to hold validly transferred jurisdiction and to issue the statutory notice initiating reassessment. Where proceedings are initiated by one Assessing Officer but concluded by another, a valid transfer order is necessary; absence of such authority is a jurisdictional defect that cannot be waived and renders the reassessment void. Issuance of notice under section 148 by the officer assuming reassessment jurisdiction is also an indispensable precondition. Consequently, reassessment completed without a traceable transfer order and without notice issued by the completing officer is void ab initio; consequential proceedings do not survive, and merits issues become academic. 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 Reassessment requires the officer completing it to hold validly transferred jurisdiction and to issue the statutory notice initiating reassessment. Where proceedings are initiated by one Assessing Officer but concluded by another, a valid transfer order is necessary; absence of such authority is a jurisdictional defect that cannot be waived and renders the reassessment void. Issuance of notice under section 148 by the officer assuming reassessment jurisdiction is also an indispensable precondition. Consequently, reassessment completed without a traceable transfer order and without notice issued by the completing officer is void ab initio; consequential proceedings do not survive, and merits issues become academic. Case-Laws Income Tax Mon, 02 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470660