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Reassessment Quashed for Non-Service of Notice: ITAT Delhi Strikes Down Jurisdictional Lapse
Case Law Details
- Case Name
- Achraj Singh Madhan Vs CIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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Achraj Singh Madhan Vs CIT (ITAT Delhi)
Reassessment Quashed for Non-Service of Notice: ITAT Delhi Strikes Down Jurisdictional Lapse
The Delhi ITAT “A” Bench, in Achraj Singh Madhan v. CIT (ITA No. 547/Del/2024, AY 2012-13; order dated 29.12.2025), has quashed the reassessment proceedings after holding that the mandatory jurisdictional notice u/s 148 was never validly served on the Assessee.
The Assessee raised an additional legal ground contending that the notice u/s 148 initiating reassessment was issued and served at an old Karnal address, despite the Department being a...
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