INDER DEV GUPTA & Ors. vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI & Ors.

Parties Involved

Facts Summary

The captioned petitions have been filed impugning notices issued under Section 148 of the Income Tax Act, 1961 by the respondent who is the Jurisdictional Assessing Officer (JAO). The petitioners contend that the notices and all subsequent proceedings are without jurisdiction, void ab initio, and in contravention of Section 151A of the Act read with the 'E-Assessment of Income Escaping Assessment Scheme, 2022'. The central issue is whether the JAO has the jurisdiction to initiate reassessment proceedings under Section 148 of the Act, given the statutory mandate that such notices must be issued by the Faceless Assessing Officer (FAO) alone.…

Legal Issues

• 1. Whether the JAO has jurisdiction to issue reopening notices under Section 148 of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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