Reassessment Proceedings Without Proper Jurisdiction Void Ab Initio: ITAT Chandigarh

Manjit Singh Vs DCIT (ITAT Chandigarh) Income Tax Appellate Tribunal (ITAT) Chandigarh allowed the appeal filed by Manjit Singh against the reassessment order issued under Section 148 by the Income Tax Officer (ITO), Dasuya. The dispute stemmed from a ₹30.68 lakh deposit flagged through AIR (Annual Information Return), prompting the ITO Dasuya to issue notices for verification. However, the assessee, an NRI residing in the United States for over 30 years, maintained that he did not have taxable income in India and regularly sent remittances to family through Western Union. He supported his c...