M/S Shri Ram Ply Product Thru. Partner Sourabh Goel v. Asstt. Commissioner of Income Tax Sitapur New and 4 Others
Case brief
What is this about?
Faceless assessment scheme jurisdiction; notice under Section 148A(1); jurisdictional assessing authority versus faceless assessing officer; certiorari against income-tax notice; interim restraint on final assessment orders pending SLPs; SLP Diary No. 60848 of 2024; The Association Journals Ltd.; divergence among Bombay, Punjab & Haryana, Telangana, Madras, Delhi and Calcutta High Courts; Writ-Tax; Allahabad High Court Lucknow Bench, Court No. 2; order dated 25 August 2025; participation in assessment proceedings allowed, final orders withheld.
What did the court decide?
Interim relief: petitioner permitted to participate in the impugned assessment proceedings but no final orders to be passed meanwhile; pleadings to be exchanged; matter to be listed after eight weeks along with Writ-Tax No.335 of 2024 and similar matters. Merits left open; no final adjudication on the jurisdictional challenge.