https://www.taxtmi.com/caselaws?id=780211 ITAT KOLKATA - AT held that a notice issued under s.148 by an ACIT was invalid where the assessee had filed return and jurisdiction to issue the notice lay with the ITO per CBDT Instruction No.1/2011. Relying on a HC precedent, the Tribunal quashed the assessment framed by the AO for lack of jurisdiction and allowed the assessee's appeal. en-us Wed, 15 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780211 ITAT KOLKATA - AT held that a notice issued under s.148 by an ACIT was invalid where the assessee had filed return and jurisdiction to issue the notice lay with the ITO per CBDT Instruction No.1/2011. Relying on a HC precedent, the Tribunal quashed the assessment framed by the AO for lack of jurisdiction and allowed the assessee's appeal. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780211