Section 148 Notice Issued by Officer Lacking Jurisdiction is Void: ITAT Raipur

Advertisement Preethi Engineering Enterprises Vs DCIT (ITAT Raipur) The appeal arose from the order of the CIT(A)/NFAC dated 26.02.2026 for AY 2014-15. The principal issue before the ITAT Raipur was whether the notice issued under Sections 147/148 of the Income-tax Act was valid when it had been issued by an Assistant Commissioner of Income Tax (ACIT), although the assessee contended that jurisdiction vested with the Income Tax Officer (ITO) under CBDT Instruction No. 1/2011 dated 31.01.2011. The assessee submitted that, in the return of income filed under Section 139(1) for AY 2014-15, the...