ITAT quashes reassessment order as notice was issued by AO not having Jurisdiction

Sunil Chablani Vs Circle (Intl. Tax) (ITAT Jaipur) In the case of Sunil Chablani Vs Circle (Intl. Tax) before the ITAT Jaipur, the assessee, Sunil Chablani, challenged the issuance and jurisdiction of a notice under Section 148 of the Income Tax Act. Chablani had not filed an income tax return for the year in question, despite having sold an immovable property for ₹69,90,000. The revenue issued a notice on 30.03.2022 after obtaining approval from the PCIT, Udaipur, which was served via email. Chablani contested the notice’s validity, asserting his status as a non-resident (NRI), thus q...