Reassessment without jurisdiction if grounds on which reassessment notice was issued were not found to exist

Smt. Bharti Singh Vs ACIT (ITAT Amritsar) In the case of Smt. Bharti Singh Vs ACIT, ITAT Amritsar, a significant legal issue revolves around the reassessment of tax filings when the grounds for issuing a reassessment notice are found to be lacking. This article delves into the details of the case and the implications of the ITAT Amritsar’s order. Detailed Analysis The appeal was filed by the assessee against separate orders of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi for the Assessment Years 2011-12, 2012-13, and 2013-14. The appellant raised inter-linked identical gr...