Bombay High Court Quashes Income Tax Reassessment Notice for Failure to Prove Jurisdiction Transfer

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Bombay High Court Quashes Income Tax Reassessment Notice for Failure to Prove Jurisdiction Transfer

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Published on

19/01/2026

By Mariya Paliwala

Bombay High Court Quashes Income Tax Reassessment Notice for Failure to Prove Jurisdiction Transfer

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The Nagpur Bench of the Bombay High Court has quashed a reassessment notice issued under Section 148 of the Income Tax Act, 1961, holding that the Income Tax Department failed to establish a valid transfer of jurisdiction under Section 127 of the Act. The Court also imposed costs on the Revenue authorities for their inability…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Bombay High Court Quashes Income Tax Reassessment Notice for Failure to Prove Jurisdiction Transfer

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