https://www.taxtmi.com/caselaws?id=313889 HC dismissed the writ petition challenging reopening notice under s.148. The court held that the office memorandum does not oust the jurisdiction of the jurisdictional Assessing Officer (JAO); NFAC units and JAOs have concurrent roles but s.144B merely governs assessment conduct and record transfer, not issuance of s.148 notices. Because s.144B does not cover issuance of notices under s.148, the JAO retains authority to issue such notices, and the challenge on the ground of mode of issuance was rejected as lacking merit. en-us Wed, 13 Sep 2023 00:00:00 +0530 Thu, 25 Sep 2025 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313889 HC dismissed the writ petition challenging reopening notice under s.148. The court held that the office memorandum does not oust the jurisdiction of the jurisdictional Assessing Officer (JAO); NFAC units and JAOs have concurrent roles but s.144B merely governs assessment conduct and record transfer, not issuance of s.148 notices. Because s.144B does not cover issuance of notices under s.148, the JAO retains authority to issue such notices, and the challenge on the ground of mode of issuance was rejected as lacking merit. Case-Laws Income Tax Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313889