ITAT Delhi Sets Aside Reassessment Issued by Wrong Jurisdiction Officer

Jamiya Arabiya Nafe Vs ITO (ITAT Delhi) The assessee, a registered society running a madarsa, filed an appeal before the Income Tax Appellate Tribunal (ITAT) Delhi against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 12 October 2023, for the assessment year 2011–12. The assessee raised multiple grounds, challenging the legality and jurisdiction of the reassessment proceedings initiated under Sections 147 and 148 of the Income Tax Act, 1961. The main contention was that the reassessment order passed under Section 144 read with Section 147 was illegal, void, and withou...