https://www.taxtmi.com/caselaws?id=470659 A reassessment must be completed by the officer who issued the Section 148 notice unless jurisdiction is validly transferred or the completing officer issues a fresh reassessment notice. The notes state that the notice was issued by one Income Tax Officer while another officer completed the reassessment, with no transfer order under Section 127 shown. As the statutory preconditions for reassessment and jurisdictional transfer were not met, the completing officer lacked jurisdiction. The reassessment order was therefore treated as invalid and quashed; a Revenue precedent concerning PAN-based jurisdiction and charge restructuring was distinguished. en-us Wed, 04 Feb 2026 00:00:00 +0530 Mon, 03 Aug 2026 19:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470659 A reassessment must be completed by the officer who issued the Section 148 notice unless jurisdiction is validly transferred or the completing officer issues a fresh reassessment notice. The notes state that the notice was issued by one Income Tax Officer while another officer completed the reassessment, with no transfer order under Section 127 shown. As the statutory preconditions for reassessment and jurisdictional transfer were not met, the completing officer lacked jurisdiction. The reassessment order was therefore treated as invalid and quashed; a Revenue precedent concerning PAN-based jurisdiction and charge restructuring was distinguished. Case-Laws Income Tax Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470659