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    <title>2023 (7) TMI 980 - ITAT DELHI</title>
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    <description>The tribunal allowed grounds 3 and 4 raised by the assessee, holding that the reassessment proceedings and order were invalid due to lack of jurisdiction. The tribunal quashed the reassessment proceedings, notice, and order for the assessment year in question. The appeal of the assessee was partly allowed, with other grounds not adjudicated upon.</description>
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      <description>The tribunal allowed grounds 3 and 4 raised by the assessee, holding that the reassessment proceedings and order were invalid due to lack of jurisdiction. The tribunal quashed the reassessment proceedings, notice, and order for the assessment year in question. The appeal of the assessee was partly allowed, with other grounds not adjudicated upon.</description>
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