https://www.taxtmi.com/caselaws?id=470564 Reassessment proceedings against a non-resident assessee require action by the officer with jurisdiction over non-resident taxation. Bank information, tax deduction records and the agreement showed non-resident status and an overseas address, yet an officer responsible for resident assessees issued notice at an outdated Indian address instead of transferring the matter to the International Taxation Division.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 notes state that the notice issued without jurisdiction and the assessment founded on it were invalid and the assessment was 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 assessee require action by the officer with jurisdiction over non-resident taxation. Bank information, tax deduction records and the agreement showed non-resident status and an overseas address, yet an officer responsible for resident assessees issued notice at an outdated Indian address instead of transferring the matter to the International Taxation Division.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 notes state that the notice issued without jurisdiction and the assessment founded on it were invalid and the assessment was quashed. Case-Laws Income Tax Mon, 24 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470564