Vivek Saran Agarwal v. Union of India Thru. Secy. Ministry of Finance New Delhi and 2 Others
Case brief
What is this about?
Faceless assessment scheme; Jurisdictional Assessing Authority; reassessment proceedings; Assessment Year 2022-23; lack of jurisdiction; interim stay of assessment proceeding; Writ Tax No. 271 of 2026; connected with Writ Tax No. 335 of 2024; counter affidavit and rejoinder timelines; Hexaware Technologies Limited 2024 SCC Online Bom 1249; Kankanala Ravindra Reddy (2023) 156 taxman.com 178 (Telangana); High Court of Judicature at Allahabad, Lucknow Bench; Shekhar B. Saraf and Manjive Shukla, JJ.; February 18, 2026.
What did the court decide?
Interim stay of the assessment proceeding initiated against the petitioner for Assessment Year 2022-23 till the next date of listing; respondents granted four weeks' time to file counter affidavit and petitioner two weeks' time thereafter to file rejoinder affidavit; case connected and to be listed along with Writ Tax No. 335 of 2024. The jurisdiction objection itself was not decided at this stage.