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Dismantling Reassessments Built on Erroneous Jurisdictional Foundations

24 Aug 2026 · 24 Aug 2026By Editor6

Reassessment under Sections 147/148 requires valid recorded reasons, tangible material and a rational nexus; erroneous jurisdictional facts can invalidate proceedings. The post Dismantling Reassessments Built on Erroneous Jurisdictional Foundations appeared first on TaxGuru .

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