https://www.taxtmi.com/caselaws?id=765609 The ITAT Delhi held that the AO lacked jurisdiction to reopen assessment proceedings under section 147 after four years from the end of AY 2009-10 without complying with the proviso requirements. The original assessment was completed under section 143(3). The tribunal quashed the orders of both the AO and CIT(A), ruling in favor of the assessee on jurisdictional grounds alone. en-us Wed, 29 Jan 2025 00:00:00 +0530 Wed, 05 Feb 2025 08:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765609 The ITAT Delhi held that the AO lacked jurisdiction to reopen assessment proceedings under section 147 after four years from the end of AY 2009-10 without complying with the proviso requirements. The original assessment was completed under section 143(3). The tribunal quashed the orders of both the AO and CIT(A), ruling in favor of the assessee on jurisdictional grounds alone. Case-Laws Income Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765609