Service of Notice on Old Email Address: ITAT Delhi Voids Reassessment Order

ITO Vs Allauddin Qureshi (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has set aside a reassessment order passed against an individual taxpayer, Allauddin Qureshi, for the assessment year 2017-18. The Tribunal ruled that the very foundation of the reassessment proceedings was invalid because the notice under Section 148 of the Income Tax Act, 1961, was not validly served on the assessee, having been sent to an old email address despite updated contact information being available with the department. The case came before the ITAT following an appeal filed by the Revenue (I...