https://www.taxtmi.com/caselaws?id=458628 The ITAT Delhi held that the ITO Ward-3 Kurukshetra lacked jurisdiction to reopen assessment under section 147 for an NRI assessee residing in Spain from June 2004 to October 2008. The jurisdiction properly lay with DCIT (International Taxation) Gurgaon. The ITO's notice under section 148 was invalid as he had no jurisdiction. The DCIT who received the transferred case failed to record reasons for belief of income escapement and did not issue fresh notice under section 148. The assessment was quashed as bad in law, decided in favor of the assessee. en-us Wed, 08 Dec 2021 00:00:00 +0530 Sat, 09 Nov 2024 19:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458628 The ITAT Delhi held that the ITO Ward-3 Kurukshetra lacked jurisdiction to reopen assessment under section 147 for an NRI assessee residing in Spain from June 2004 to October 2008. The jurisdiction properly lay with DCIT (International Taxation) Gurgaon. The ITO's notice under section 148 was invalid as he had no jurisdiction. The DCIT who received the transferred case failed to record reasons for belief of income escapement and did not issue fresh notice under section 148. The assessment was quashed as bad in law, decided in favor of the assessee. Case-Laws Income Tax Wed, 08 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458628