https://www.taxtmi.com/caselaws?id=780493 ITAT DELHI - AT held the assumption of jurisdiction under s.147 by the AO was flawed and void ab initio, quashing the reassessment proceedings. The AO's information, forwarded with the s.148A(b) notice, related to alleged receipts for software and telecom equipment but was unsigned and undated; the assessee had approached the HC. The Tribunal found the revenue's reliance on SC authority factually distinguishable and declined to sustain reopening, deciding in favour of the assessee. en-us Wed, 08 Oct 2025 00:00:00 +0530 Fri, 31 Oct 2025 08:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780493 ITAT DELHI - AT held the assumption of jurisdiction under s.147 by the AO was flawed and void ab initio, quashing the reassessment proceedings. The AO's information, forwarded with the s.148A(b) notice, related to alleged receipts for software and telecom equipment but was unsigned and undated; the assessee had approached the HC. The Tribunal found the revenue's reliance on SC authority factually distinguishable and declined to sustain reopening, deciding in favour of the assessee. Case-Laws Income Tax Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780493