https://www.taxtmi.com/caselaws?id=468527 A challenge was raised to notice under Section 148 for assessment year 2016-17 on the ground that, under the CBDT circular/notification dated 29.03.2022, the NFAC had exclusive authority to issue such notice and the impugned action was therefore without jurisdiction. The text notes that the issue was said to be covered by earlier coordinate bench decisions and that the Revenue did not dispute that position. The petition was disposed of in line with those prior decisions, with the Revenue left free to act only in accordance with law if so advised. en-us Tue, 11 Mar 2025 00:00:00 +0530 Mon, 11 May 2026 21:17:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468527 A challenge was raised to notice under Section 148 for assessment year 2016-17 on the ground that, under the CBDT circular/notification dated 29.03.2022, the NFAC had exclusive authority to issue such notice and the impugned action was therefore without jurisdiction. The text notes that the issue was said to be covered by earlier coordinate bench decisions and that the Revenue did not dispute that position. The petition was disposed of in line with those prior decisions, with the Revenue left free to act only in accordance with law if so advised. Case-Laws Income Tax Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468527