https://www.taxtmi.com/caselaws?id=778538 ITAT held the notice issued under s.148 and the ensuing reassessment void for want of jurisdiction. The AO who issued the notice was linked to a non-jurisdictional address; the assessee's sworn affidavit confirmed permanent residence and business only at the Gonda address and denied any residence or office in Delhi. Although PAN records showed Delhi addresses, the Tribunal found the reassessment invalid and decided in favour of the assessee. en-us Fri, 12 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778538 ITAT held the notice issued under s.148 and the ensuing reassessment void for want of jurisdiction. The AO who issued the notice was linked to a non-jurisdictional address; the assessee's sworn affidavit confirmed permanent residence and business only at the Gonda address and denied any residence or office in Delhi. Although PAN records showed Delhi addresses, the Tribunal found the reassessment invalid and decided in favour of the assessee. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778538