Reassessment Quashed As AO issuing notice lacked Jurisdiction Over Non-Resident

Haseeb Mohammed Iqbal Shaikh Vs ITO (ITAT Mumbai) The appeal was filed by the assessee against the reassessment order dated 17.12.2024 passed under section 147 read with section 144C(13) of the Income-tax Act, 1961, pursuant to directions issued by Dispute Resolution Panel-1, Mumbai under section 144C(5), for Assessment Year (AY) 2016–17. The assessee raised multiple grounds challenging the validity of the reassessment proceedings as well as additions made under sections 69, 69A, and 56(2)(vii)(b) of the Act. In addition, the assessee filed an application for admission of additional grounds,...