https://www.taxtmi.com/caselaws?id=797685 A notice under section 148 issued by an Income-tax Officer without pecuniary jurisdiction is inherently invalid where CBDT Instruction No. 1/2011 assigns cases exceeding the prescribed returned-income threshold to an Assistant Commissioner or Deputy Commissioner. The territorial-jurisdiction objection limitation under section 124(3) does not apply to a defect in pecuniary jurisdiction. Such lack of authority is not a procedural irregularity and cannot be cured by section 292BB. Consequently, the section 148 notice and the resulting reassessment are void from inception. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797685 A notice under section 148 issued by an Income-tax Officer without pecuniary jurisdiction is inherently invalid where CBDT Instruction No. 1/2011 assigns cases exceeding the prescribed returned-income threshold to an Assistant Commissioner or Deputy Commissioner. The territorial-jurisdiction objection limitation under section 124(3) does not apply to a defect in pecuniary jurisdiction. Such lack of authority is not a procedural irregularity and cannot be cured by section 292BB. Consequently, the section 148 notice and the resulting reassessment are void from inception. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797685