ITAT Delhi quashes reassessment order as Section 148 notice sent to wrong email ID

Nitin Jain Vs ACIT (ITAT Delhi)

Income Tax Appellate Tribunal (ITAT), Delhi, has allowed the appeal of Nitin Jain, quashing the reassessment order passed by the Assessing Officer (AO) under Section 147 read with Sections 144 and 144B of the Income Tax Act, 1961, for Assessment Year 2014-15. The primary reason for quashing the order was the invalid service of the jurisdictional notice issued under Section 148 of the Act.

The assessee argued that the notice under Section 148, dated March 30, 2021, was never communicated to

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