Reassessment Order Set Aside Despite Service at PAN Address as Effective Hearing Was Not Granted

Anuradha Doshi Vs ITO (Delhi High Court) The petitioner, an NRI residing in Abu Dhabi since 2006, challenged an assessment order dated 31.03.2022 passed under Section 147 read with Section 144 of the Income Tax Act, along with consequential demand notices, penalty orders, recovery proceedings, and a bank account attachment order dated 12.01.2026. The petitioner stated that she became aware of the assessment and bank attachment only on 27.01.2026 when she attempted to operate her bank account in Mumbai. Thereafter, she accessed the Income Tax Business Application (ITBA) portal and obtained a co...