PC Jeweller Limited v. Assistant Commissioner of Income Tax & Anr

Parties Involved

Facts Summary

The petitioner has filed the present petition, inter alia, praying for the quashing of the notices and orders issued by the Respondent No.1 under sections 148A(b) and 148 of the Income Tax Act, 1961 for the assessment year 2018-19. The petitioner argues that the Jurisdictional Assessing Officer (JAO) did not have the jurisdiction to initiate the proceedings under Section 148A and 148 of the Act after the issuance of the Notification dated 29.03.2022 by the Central Board of Direct Taxes (CBDT) requiring reassessment proceedings to be conducted in a faceless manner.…

Legal Issues

• 1. Whether the Jurisdictional Assessing Officer (JAO) had the jurisdiction to initiate the proceedings under Section 148A and 148 of the Income Tax Act, 1961 after the issuance of the Notification dated 29.03.2022 by the Central Board of Direct Taxes (CBDT)?

Judgment Outcome

Decided in favour of Revenue.

Precedents Relied Upon

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