https://www.taxtmi.com/caselaws?id=468528 A challenge to a reassessment notice under Section 148, together with the consequential assessment and demand, was raised on the ground that the issuing authority lacked jurisdiction in light of a CBDT circular and earlier coordinate Bench rulings. The issue was treated as covered by those prior decisions, and the Revenue did not dispute that position. The HC followed the earlier rulings and disposed of the writ petition on the same terms, effectively accepting the jurisdictional challenge. en-us Tue, 06 May 2025 00:00:00 +0530 Mon, 11 May 2026 21:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468528 A challenge to a reassessment notice under Section 148, together with the consequential assessment and demand, was raised on the ground that the issuing authority lacked jurisdiction in light of a CBDT circular and earlier coordinate Bench rulings. The issue was treated as covered by those prior decisions, and the Revenue did not dispute that position. The HC followed the earlier rulings and disposed of the writ petition on the same terms, effectively accepting the jurisdictional challenge. Case-Laws Income Tax Tue, 06 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468528