Reassessment Void as Reopening Initiated by Officer Without Jurisdiction: ITAT Delhi

Tirlok Singh Vs DCIT (International Taxation) (ITAT Delhi) In the case of Tirlok Singh vs. DCIT (International Taxation), the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal of the assessee, setting aside the reassessment framed under Section 147 read with Section 143(3) of the Income Tax Act. The central issue was the jurisdictional validity of a notice issued under Section 148 by the Income Tax Officer (ITO), Ward-3, Kurukshetra. Tirlok Singh, an NRI during the relevant assessment year (AY 2009-10), was issued the notice based on cash deposits of ₹70.03 lakh in h...