https://www.taxtmi.com/caselaws?id=468350 A reassessment notice under Section 148 was challenged as jurisdiction because, under the circular dated 29.03.2022, the NFAC was said to have exclusive power to issue such notice. Earlier coordinate bench decisions had already decided the same jurisdictional point, and the revenue did not dispute their applicability. The petition was disposed of by following that binding view, with the revenue left free to proceed in accordance with law if so advised. en-us Tue, 08 Apr 2025 00:00:00 +0530 Wed, 29 Apr 2026 18:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468350 A reassessment notice under Section 148 was challenged as jurisdiction because, under the circular dated 29.03.2022, the NFAC was said to have exclusive power to issue such notice. Earlier coordinate bench decisions had already decided the same jurisdictional point, and the revenue did not dispute their applicability. The petition was disposed of by following that binding view, with the revenue left free to proceed in accordance with law if so advised. Case-Laws Income Tax Tue, 08 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468350