ITAT Quashes Reassessment Order Due to Non-Issue of Notice

Sohanbir Sing Vs Assessing Officer (ITAT Delhi) Introduction: The Income Tax Appellate Tribunal (ITAT) Delhi recently examined the case of Sohanbir Sing Vs Assessing Officer, wherein it quashed the reassessment order. The Tribunal held that the non-issuance of notice under section 143(2) for reassessment could not be corrected under Section 292B of the Income Tax Act. Analysis: In this case, the appellant, Mr. Sohanbir Sing, filed an appeal against the reassessment order issued by the Assessing Officer (AO) for the Assessment Year 2014-15. The appellant contended that the reassessment order sh...