https://www.taxtmi.com/caselaws?id=472168 Reassessment jurisdiction cannot be validly assumed on recorded reasons founded on the incorrect premise that no return of income was filed when the return was in fact on record. Such inconsistency demonstrates non-application of mind to the assessment record before issuing a notice for reassessment. The notice under Section 148, the reassessment proceedings, and the consequential reassessment order under Sections 147 and 143(3) were therefore invalid and quashed. en-us Fri, 22 Apr 2022 00:00:00 +0530 Thu, 01 Oct 2026 11:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472168 Reassessment jurisdiction cannot be validly assumed on recorded reasons founded on the incorrect premise that no return of income was filed when the return was in fact on record. Such inconsistency demonstrates non-application of mind to the assessment record before issuing a notice for reassessment. The notice under Section 148, the reassessment proceedings, and the consequential reassessment order under Sections 147 and 143(3) were therefore invalid and quashed. Case-Laws Income Tax Fri, 22 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472168