Assessee can raise jurisdictional issue during section 148 proceedings: Madras HC

Jothiramalingam Sangeetha Vs ITO (Madras High Court) Introduction: The case of Jothiramalingam Sangeetha vs. Income Tax Officer (ITO) before the Madras High Court revolves around a writ petition challenging an order issued under section 148A(d) of the Income Tax Act. The order proposed to initiate re-assessment proceedings for the Assessment Year (AY) 2015-16. The petitioner contests the order along with a show cause notice, arguing that her income was below the taxable threshold, and hence, she was not obligated to file an income tax return. Factual Background: The petitioner claimed to have ...