ITAT Quashes Reassessment as Assessment Was Framed by Officer Who Did Not Issue Section 148 Notice

Gaurav Joshi Vs ITO (ITAT Amritsar) The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT), Amritsar, challenging the order of the Commissioner of Income Tax (Appeals), Jalandhar. The principal dispute related to the validity of reassessment proceedings initiated under Sections 147 and 148 of the Income Tax Act, 1961, as well as an addition made under Section 69 on account of deposits in bank accounts. The assessee had filed a return of income on 08.08.2017 declaring income of Rs. 49,320. The return was filed in response to a notice issued under Section 148 on 30.03.2017....