https://www.taxtmi.com/caselaws?id=773931 ITAT Mumbai quashed reassessment proceedings against NRI assessee for lack of jurisdiction. The AO from Ward-34(3)(5) Mumbai issued notice u/s 148 despite acknowledging assessee's NRI status, when International Taxation AO should have handled the case. Following Nimir Kishore Mehta precedent, tribunal held that AO lacked jurisdiction over NRI matters. Section 292BB was deemed inapplicable as AO was aware of assessee's NRI status. All reassessment proceedings including notices u/s 148A(b) and 148 were declared bad in law and quashed. en-us Fri, 27 Jun 2025 00:00:00 +0530 Mon, 30 Jun 2025 08:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773931 ITAT Mumbai quashed reassessment proceedings against NRI assessee for lack of jurisdiction. The AO from Ward-34(3)(5) Mumbai issued notice u/s 148 despite acknowledging assessee's NRI status, when International Taxation AO should have handled the case. Following Nimir Kishore Mehta precedent, tribunal held that AO lacked jurisdiction over NRI matters. Section 292BB was deemed inapplicable as AO was aware of assessee's NRI status. All reassessment proceedings including notices u/s 148A(b) and 148 were declared bad in law and quashed. Case-Laws Income Tax Fri, 27 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773931