https://www.taxtmi.com/caselaws?id=794662 A reassessment notice under section 148 issued by an Income-tax Officer lacking the prescribed pecuniary jurisdiction was invalid because, under CBDT Instruction No. 1/2011, jurisdiction for a case above the metro-city threshold vested in the Assistant/Deputy Commissioner. The jurisdictional defect was treated as going to the root of the matter and not capable of cure, so the reassessment founded on that notice could not be sustained. The notice and consequential reassessment order were therefore quashed as without jurisdiction. en-us Thu, 25 Jun 2026 00:00:00 +0530 Thu, 09 Jul 2026 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794662 A reassessment notice under section 148 issued by an Income-tax Officer lacking the prescribed pecuniary jurisdiction was invalid because, under CBDT Instruction No. 1/2011, jurisdiction for a case above the metro-city threshold vested in the Assistant/Deputy Commissioner. The jurisdictional defect was treated as going to the root of the matter and not capable of cure, so the reassessment founded on that notice could not be sustained. The notice and consequential reassessment order were therefore quashed as without jurisdiction. Case-Laws Income Tax Thu, 25 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794662