ITAT quashes Income Tax Notice & Order issued by AO u/s 148 without Jurisdiction

The ITAT quashed an income tax notice and order issued by the Assessing Officer (AO) under Section 148 of the Income Tax Act, ruling that the AO lacked the jurisdiction to do so. The tribunal found that the notice was issued without proper approval from the appropriate authorities, rendering it invalid. This ruling highlights the necessity for tax authorities to strictly adhere to procedural requirements when issuing notices and orders, ensuring that taxpayers' rights are protected.