ITAT Delhi quashes reassessment for non-disposal of objections prior to assessment

Anita Jha Vs DCIT (ITAT Delhi)

Delhi ITAT quashed the reassessment proceedings initiated against Anita Jha for AY 2015–16 on a jurisdictional ground. The reassessment u/s 148  was held to be void ab initio as the AO failed to dispose of the assessee’s objections to reopening before completing the assessment, which is a mandatory requirement.

Assessee filed the original return on 31.10.2015.  Notice u/s 148 was issued on 31.03.2021 & served. Assessee sought & received reasons for reopening, & filed detailed objections on 22.03.2022 via e-por

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