https://www.taxtmi.com/caselaws?id=449176 ITAT Delhi held that CIT(A) exceeded jurisdiction by directing AO to reframe assessment under section 150 after finding the original assessment invalid due to non-issuance of notice under section 143(2). While CIT(A) correctly identified the assessment as null and void for lack of proper notice, the direction to reframe constituted setting aside the assessment, a power CIT(A) does not possess. Both the assessment order and CIT(A)'s order were quashed, with the assessee's appeal allowed. en-us Wed, 29 Nov 2023 00:00:00 +0530 Thu, 10 Jul 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449176 ITAT Delhi held that CIT(A) exceeded jurisdiction by directing AO to reframe assessment under section 150 after finding the original assessment invalid due to non-issuance of notice under section 143(2). While CIT(A) correctly identified the assessment as null and void for lack of proper notice, the direction to reframe constituted setting aside the assessment, a power CIT(A) does not possess. Both the assessment order and CIT(A)'s order were quashed, with the assessee's appeal allowed. Case-Laws Income Tax Wed, 29 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449176