ITAT Quashes Reassessment as AO Lacked Jurisdiction over assessee’s case

Mir Zardari Qureshi Vs ACIT (ITAT Raipur)

Income Tax Appellate Tribunal (ITAT) Raipur has quashed an ex-parte assessment order against Mir Zardari Qureshi for the Assessment Year 2013-14. The Tribunal ruled that the initiation of reassessment proceedings by an Income Tax Officer (ITO) who lacked valid jurisdiction over the assessee’s case rendered the subsequent assessment illegal and void.

The assessee had appealed against the order of the CIT(Appeals)-II, Raipur, which had upheld the assessment made under Sections 144/147 of the Income-tax Act, 1961, adding ba

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