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The objection raised by learned standing counsel for the Revenue that in view of the fact that re-assessment order has been passed for the assessment year 2011-12 and assessment order for the assessment year 2012-13 petitioner should be relegated to the alternative remedy of appellate forum as provided under the statute, it is trite that if the Assessing Officer had no jurisdiction to initiate reassessment proceeding, the mere fact that subsequent orders have been passed would not render the challenge to jurisdiction infructuous. If the very basis for reopening assessment does not survive, orders on such re-opening would not survive too.

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Sec. 74, 147, 148 of Income Tax Act, 1961 - Reassessment - The very basis for re-opening the assessment no longer survive. - ABERDEEN ASIA PACIFIC INCLUDING JAPAN EQUITY FUND V/s DEPUTY CIT - [2020] 315 CTR 347 (BOM)