Reassessment Quashed as Notice Was Not Served on Registered Email

Khurshid Ahmad Dar Vs ITO (ITAT Amritsar)

The appeal in Khurshid Ahmad Dar Vs ITO (ITAT Amritsar) pertains to the Assessment Year 2017-18. The assessee challenged the order passed by the Commissioner of Income Tax (Appeals), NFAC, Delhi, dated 31.07.2024, which arose from the NFAC’s order under Sections 144 r.w.s 147 of the Income Tax Act, 1961, dated 10.11.2016. The assessee contested the addition of ₹1,02,35,000 made by the Assessing Officer (AO) on account of cash deposited in a current account under Section 69A, and the legality of reassessment proceedings

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