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    <title>Notice issued u/s 148 of Income Tax</title>
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    <description>A reassessment notice under section 148 based on property purchase information may be challenged where the pre-notice procedure under section 148A was not followed. The assessee should verify the assessment records, notice history, DIN-based communications, and service details before relying on the jurisdictional objection. In parallel, the source of investment in the property should be substantiated with supporting evidence, and both jurisdictional and factual grounds should be raised together in appeal.</description>
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      <description>A reassessment notice under section 148 based on property purchase information may be challenged where the pre-notice procedure under section 148A was not followed. The assessee should verify the assessment records, notice history, DIN-based communications, and service details before relying on the jurisdictional objection. In parallel, the source of investment in the property should be substantiated with supporting evidence, and both jurisdictional and factual grounds should be raised together in appeal.</description>
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