https://www.taxtmi.com/caselaws?id=792049 A reassessment notice issued under section 148 was held without jurisdiction because the assessee's returned income fell within the monetary limit that CBDT Instruction No. 1/2011 allocated to the Income-tax Officer. The instruction required such cases to be handled by the Income-tax Officer, not by the Assistant Commissioner of Income Tax. As the notice was issued by an officer lacking the prescribed jurisdiction, the defect went to the root of the assumption of jurisdiction and the reassessment proceedings based on it could not survive. The notice was therefore void ab initio and the reassessment was quashed. en-us Wed, 22 Apr 2026 00:00:00 +0530 Fri, 22 May 2026 07:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792049 A reassessment notice issued under section 148 was held without jurisdiction because the assessee's returned income fell within the monetary limit that CBDT Instruction No. 1/2011 allocated to the Income-tax Officer. The instruction required such cases to be handled by the Income-tax Officer, not by the Assistant Commissioner of Income Tax. As the notice was issued by an officer lacking the prescribed jurisdiction, the defect went to the root of the assumption of jurisdiction and the reassessment proceedings based on it could not survive. The notice was therefore void ab initio and the reassessment was quashed. Case-Laws Income Tax Wed, 22 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792049