Reassessment Void for Status Mismatch Between Notice and Order: ITAT Delhi

Late Shri Duleechanda Vs ITO (ITAT Delhi)

Reassessment Quashed for Change of Status: ITAT Holds Order Void Where Individual Reopened but AOP Assessed

The Delhi ITAT allowed the assessee’s appeal and quashed the reassessment order as void ab initio on a fundamental jurisdictional defect relating to the status of the assessee. The Assessing Officer had reopened the case under Section 147 in the name and status of Late Shri Duleechanda as an individual, based on in

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