Delhi HC Quashes Reassessment Proceedings as section 147 Notice Issued by Non-Jurisdictional Officer

Saroj Sangwan Vs ITO (ITAT Delhi) Introduction: The Income Tax Appellate Tribunal (ITAT) Delhi delivered a landmark judgment on 17th May 2024, in the case of Saroj Sangwan Vs Income Tax Officer (ITO), addressing crucial issues surrounding Section 148 of the Income Tax Act. This case, pertaining to the assessment year 2011-12, scrutinizes the procedural integrity and jurisdictional authority of the Income Tax Department’s reassessment proceedings. The appellant, Saroj Sangwan, challenged the validity of the reassessment notices and orders issued by non-jurisdictional officers, raising sig...