Reassessment Quashed for Non-Service of Notice: ITAT Delhi Strikes Down Jurisdictional Lapse

Achraj Singh Madhan Vs CIT (ITAT Delhi) Reassessment Quashed for Non-Service of Notice: ITAT Delhi Strikes Down Jurisdictional Lapse The Delhi ITAT “A” Bench, in Achraj Singh Madhan v. CIT (ITA No. 547/Del/2024, AY 2012-13; order dated 29.12.2025), has quashed the reassessment proceedings after holding that the mandatory jurisdictional notice u/s 148 was never validly served on the Assessee. The Assessee raised an additional legal ground contending that the notice u/s 148 initiating reassessment was issued and served at an old Karnal address, despite the Department being aware of the Asses...