https://www.taxtmi.com/caselaws?id=470564 Reassessment proceedings against a non-resident must be initiated by the officer with jurisdiction over non-resident taxpayers. Bank information, tax deduction records and the underlying agreement established the taxpayer's non-resident status and overseas address, yet a resident-jurisdiction officer issued notice at an outdated Indian address instead of transferring the matter to the International Taxation Division. The consequential assessment also proceeded on an incorrect residential-status basis. The non-jurisdictional reassessment notice and assessment founded on it were invalid, resulting in the assessment being quashed. en-us Mon, 24 Mar 2025 00:00:00 +0530 Fri, 31 Jul 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470564 Reassessment proceedings against a non-resident must be initiated by the officer with jurisdiction over non-resident taxpayers. Bank information, tax deduction records and the underlying agreement established the taxpayer's non-resident status and overseas address, yet a resident-jurisdiction officer issued notice at an outdated Indian address instead of transferring the matter to the International Taxation Division. The consequential assessment also proceeded on an incorrect residential-status basis. The non-jurisdictional reassessment notice and assessment founded on it were invalid, resulting in the assessment being quashed. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470564