https://www.taxtmi.com/caselaws?id=801383 Actual service of a notice under Section 148, in addition to valid issuance, is a jurisdictional condition precedent to reassessment under Section 147. The Revenue must establish service through postal receipts, acknowledgements, or other reliable evidence. Where no service evidence is available, reassessment is void ab initio. An assessee's response to a later notice, return filing, or participation in assessment proceedings cannot confer jurisdiction by consent, waiver, or estoppel. Consequently, revision founded on an invalid reassessment cannot validly survive. en-us Mon, 28 Sep 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801383 Actual service of a notice under Section 148, in addition to valid issuance, is a jurisdictional condition precedent to reassessment under Section 147. The Revenue must establish service through postal receipts, acknowledgements, or other reliable evidence. Where no service evidence is available, reassessment is void ab initio. An assessee's response to a later notice, return filing, or participation in assessment proceedings cannot confer jurisdiction by consent, waiver, or estoppel. Consequently, revision founded on an invalid reassessment cannot validly survive. Case-Laws Income Tax Mon, 28 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801383