https://www.taxtmi.com/caselaws?id=448357 The HC held that a taxpayer can raise jurisdictional issues regarding notices issued under section 148 of the Income Tax Act before the assessing officer. Under section 149(1), notices under section 148 can only be issued when income chargeable to tax is 50 lakhs or more. The petitioner was directed to file a reply to the show cause notice within 30 days, raising jurisdictional issues with supporting documents. The assessing officer must consider these jurisdictional objections and provide a personal hearing opportunity before proceeding with the assessment. en-us Tue, 12 Dec 2023 00:00:00 +0530 Wed, 17 Jan 2024 08:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448357 The HC held that a taxpayer can raise jurisdictional issues regarding notices issued under section 148 of the Income Tax Act before the assessing officer. Under section 149(1), notices under section 148 can only be issued when income chargeable to tax is 50 lakhs or more. The petitioner was directed to file a reply to the show cause notice within 30 days, raising jurisdictional issues with supporting documents. The assessing officer must consider these jurisdictional objections and provide a personal hearing opportunity before proceeding with the assessment. Case-Laws Income Tax Tue, 12 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448357