https://www.taxtmi.com/caselaws?id=800955 Jurisdictional challenge to a reassessment notice was admitted under Rule 27 because it raised a pure legal ground going to the root of the reassessment. Determining whether the officer issuing the notice possessed jurisdiction on the issuance date requires examination of the applicable assignment, transfer, and jurisdictional records. As those records were unavailable, the notice's validity could not be conclusively determined and remains subject to verification of the relevant jurisdictional material. en-us Wed, 23 Sep 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800955 Jurisdictional challenge to a reassessment notice was admitted under Rule 27 because it raised a pure legal ground going to the root of the reassessment. Determining whether the officer issuing the notice possessed jurisdiction on the issuance date requires examination of the applicable assignment, transfer, and jurisdictional records. As those records were unavailable, the notice's validity could not be conclusively determined and remains subject to verification of the relevant jurisdictional material. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800955