Mehak Jagga v. Income Tax Officer & Anr.

Parties Involved

Facts Summary

The petitioner, Mehak Jagga, filed a petition challenging the notice issued under Section 148 of the Income Tax Act, 1961 dated 25.06.2025 and the order passed under Section 148A(3) of the Act for the Assessment Year 2019-20. The petitioner argued that the reassessment proceedings were initiated by the jurisdictional Assessing Officer and not by a faceless AO, who is competent. The petitioner also contended that no case was made out by the revenue for calling for reassessment. The petitioner's counsel clarified that only the first submission would be pressed, i.e., the jurisdictional AO had no power to initiate the process of reassessment.…

Legal Issues

• 1. Whether the jurisdictional Assessing Officer had the power to initiate the process of reassessment.

Judgment Outcome

Decided in favour of Revenue.

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