https://www.taxtmi.com/caselaws?id=464157 A writ petition challenging a Section 148 reassessment notice for assessment year 2020-21 on jurisdictional grounds was disposed of by reference to earlier coordinate bench decisions on the same issue. The petitioner had contended that, under the CBDT circular dated 29.03.2022, the NFAC alone had power to issue such notices, but this order did not independently adjudicate that contention. The challenge therefore did not survive for separate merits consideration, and the connected applications were also disposed of. en-us Thu, 29 May 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464157 A writ petition challenging a Section 148 reassessment notice for assessment year 2020-21 on jurisdictional grounds was disposed of by reference to earlier coordinate bench decisions on the same issue. The petitioner had contended that, under the CBDT circular dated 29.03.2022, the NFAC alone had power to issue such notices, but this order did not independently adjudicate that contention. The challenge therefore did not survive for separate merits consideration, and the connected applications were also disposed of. Case-Laws Income Tax Thu, 29 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464157