M/s Mala Petrochemicals and Polymers vs. The Income Tax Officer & Ors. and Rohit Kumar Jain vs. Assistant Commissioner of Income Tax, Circle 61(1), Delhi
Parties Involved
Facts Summary
The petitioners, M/s Mala Petrochemicals and Polymers and Rohit Kumar Jain, have filed writ petitions challenging notices issued under Section 148 and Section 148A(1) of the Income Tax Act, 1961 for the Assessment Year 2019-20. The petitioners argue that the notices were issued by the Jurisdictional Assessment Officer (JAO) instead of the Faceless Assessment Officer (FAO), rendering them invalid. The respondents, the Income Tax Officers, contend that both JAO and FAO have concurrent jurisdiction to issue such notices, as per the decision in TKS Builders Pvt. Ltd. vs. Income Tax Officer, Ward 25(3) New Delhi, NC- 2024:DHC:8330-DB. The petitioners also cite the pending appeals before the Supreme Court against the decision in Hexaware Technologies Ltd. vs. Assistant Commissioner of Income Tax, Circle 15(1)(2) [(2024) 162 Taxmann.com 225(Bombay)] and similar cases from other High Courts.…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the notices issued by the Jurisdictional Assessment Officer (JAO) under Section 148 and Section 148A(1) of the Income Tax Act, 1961 are valid.
Judgment Outcome
Decided in favour of Revenue.
Precedents Relied Upon
3 precedents cited in this judgement.