https://www.taxtmi.com/caselaws?id=779020 The HC held the Section 148 notice void because it was issued by the jurisdictional AO who, under the statute, lacked the power to issue such notices-only the FAO could do so. The court ruled that lack of inherent jurisdiction cannot be cured by waiver or consent, so the petitioner may challenge the notice in the writ petition despite earlier relinquishment of contest. Following SC precedent that statutory powers must be exercised by the authority designated by law, the HC decided in favour of the assessee. en-us Mon, 22 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779020 The HC held the Section 148 notice void because it was issued by the jurisdictional AO who, under the statute, lacked the power to issue such notices-only the FAO could do so. The court ruled that lack of inherent jurisdiction cannot be cured by waiver or consent, so the petitioner may challenge the notice in the writ petition despite earlier relinquishment of contest. Following SC precedent that statutory powers must be exercised by the authority designated by law, the HC decided in favour of the assessee. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779020