https://www.taxtmi.com/caselaws?id=782049 ITAT Delhi allowed the assessee's appeal, quashing the reopening of assessment initiated on the basis of non-PAN AIR information regarding cash deposits in a bank account. The AO had proceeded on the premise that the assessee was not assessed to tax and had not filed a return for the relevant year. Relying on a Delhi HC decision in a similar matter, ITAT held that since the assessee produced proof of filing the return and the Revenue did not dispute this, the reassessment proceedings were invalid. en-us Fri, 21 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782049 ITAT Delhi allowed the assessee's appeal, quashing the reopening of assessment initiated on the basis of non-PAN AIR information regarding cash deposits in a bank account. The AO had proceeded on the premise that the assessee was not assessed to tax and had not filed a return for the relevant year. Relying on a Delhi HC decision in a similar matter, ITAT held that since the assessee produced proof of filing the return and the Revenue did not dispute this, the reassessment proceedings were invalid. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782049