https://www.taxtmi.com/caselaws?id=796309 Reassessment jurisdiction requires the officer completing assessment under Sections 147 and 143(3) to have valid authority. Where one Income-tax Officer issued the Section 148 notice but another completed the reassessment, with no Section 127 transfer order, the completing officer lacked inherent jurisdiction. The jurisdictional defect could not be waived, and a fresh Section 148 notice from the completing officer was necessary. The reassessment was consequently void from inception and quashed. en-us Thu, 09 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796309 Reassessment jurisdiction requires the officer completing assessment under Sections 147 and 143(3) to have valid authority. Where one Income-tax Officer issued the Section 148 notice but another completed the reassessment, with no Section 127 transfer order, the completing officer lacked inherent jurisdiction. The jurisdictional defect could not be waived, and a fresh Section 148 notice from the completing officer was necessary. The reassessment was consequently void from inception and quashed. Case-Laws Income Tax Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796309