https://www.taxtmi.com/caselaws?id=761440 ITAT Chandigarh held that reassessment proceedings initiated by ITO Ward-3(4), Ludhiana against a non-resident assessee holding US citizenship and American passport were invalid due to lack of jurisdiction. The notice under section 148 was issued by a non-jurisdictional AO when the department knew the assessee was non-resident and had already filed returns. Subsequently, the AO International Tax framed assessment based on this invalid notice. The tribunal quashed the entire assessment as bad in law and decided in favor of the assessee. en-us Tue, 15 Oct 2024 00:00:00 +0530 Fri, 23 May 2025 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761440 ITAT Chandigarh held that reassessment proceedings initiated by ITO Ward-3(4), Ludhiana against a non-resident assessee holding US citizenship and American passport were invalid due to lack of jurisdiction. The notice under section 148 was issued by a non-jurisdictional AO when the department knew the assessee was non-resident and had already filed returns. Subsequently, the AO International Tax framed assessment based on this invalid notice. The tribunal quashed the entire assessment as bad in law and decided in favor of the assessee. Case-Laws Income Tax Tue, 15 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761440