Held that the nexus is conspicuously absent in the reasons recorded. The challenge raised was towards the wrong assumption of jurisdiction. The reassessment notice and consequential orders were quashed. (AY.2013-14)
Kavya Satija v. Dy. CIT (2025) 235 TTJ 217 (Delhi)(Trib)
S. 147: Reassessment-Information from Investigation-Wing-No tangible material-No application of mind-Reassessment notice and consequential order were quashed as illegal.[S.143(3) 148]
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