Remanded

Vivek Saran Agarwal v. Union of India Thru. Secy. Ministry of Finance New Delhi and 2 Others

Allahabad HC18 Feb 2026WTAX/272/2026

Case brief

AI extract

What is this about?

The High Court stayed the faceless reassessment proceedings initiated against the petitioner for AY 2023-24 upon the applicants' submission that the Jurisdictional Assessing Authority lacked jurisdiction under the faceless assessment scheme, while granting time to the respondents to file a counter affidavit.

What did the court decide?

Assessment proceedings initiated against the petitioner for Assessment Year 2023-24 shall remain stayed till the next date of listing.

Vivek Saran Agarwal vs Union of India Thru. Secy. Ministry of… — Income Tax | Allahabad HC (2026)

¶1

HIGH COURT OF JUDICATURE AT ALLAHABAD LUCKNOW

¶2

WRIT TAX No. - 272 of 2026

Vivek Saran Agarwal

.....Petitioner(s)

Versus

Union Of India Thru. Secy. Ministry Of Finance New Delhi And 2 Others

¶7

.....Respondent(s)

¶8

Counsel for Petitioner(s)	: Vijyant Nigam
Counsel for Respondent(s)	: A.S.G.I., Kushagra Dikshit, Neerav Chitravanshi

¶9

Court No. - 3

¶10

HON'BLE SHEKHAR B. SARAF, J. HON'BLE MANJIVE SHUKLA, J.

¶11

Heard learned counsel appearing on behalf of the petitioner, Shri Varun Pandey, learned counsel for Union of India and Shri Neerav Chitravanshi and Shri Kushagra Dikshit, learned counsels appearing for Opposite Parties No. 2 and 3.

¶12

It has been submitted, in any case under the faceless assessment scheme in force, the Jurisdictional Assessing Authority had no jurisdiction to initiate reassessment proceedings against the petitioner.

¶13

Reliance has been placed on the two decisions of other High Courts in the case of Hexaware Technologies Limited Vs. Assistant Commissioner of Income Tax and others; 2024 SCC Online Bom 1249, and Kankanala Ravindra Reddy Vs. Income-tax officer; (2023) 156 taxman.com 178 (Telangana) .

¶14

Respondents pray for and are granted four weeks' time to file counter affidavit.

¶15

Petitioner shall have two weeks' time thereafter to file rejoinder affidavit.

¶16

Connect and list this case along with Writ Tax No. 335 of 2024.

¶17

Till the next date of listing, assessment proceeding initiated against the

¶18

WTAX No. 272 of 2026

¶19

¶20

petitioner for Assessment Year 2023-24 shall remain stayed.

¶21

(Manjive Shukla,J.) (Shekhar B. Saraf,J.)

¶22

February 18, 2026

¶23

Satish

¶24

Digitally signed by :- SATISH KUMAR BHARATI High Court of Judicature at Allahabad, Lucknow Bench

Vivek Saran Agarwal v. Union of India Thru. Secy. Ministry of Finance New Delhi and 2 Others

Case brief

What is this about?

What did the court decide?

Vivek Saran Agarwal v. Union of India Thru. Secy. Ministry of Finance New Delhi and 2 Others

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Cases cited

Parties & counsel

Coram

Case details

Similar cases

Pinki Devi vs State of U.P. Thru. Commissioner and Secy. Board Revenue 2 Others

Vishwajit Kumar vs Morpheus Developers Pvt. Ltd. Thru Director /Managing Director Greater Noida (West) and 4 Others

Surya Pratap Singh and Another vs Bank of Baroda Thru. Managing Dir. Baroda and 3 Others

Vivek Saran Agarwal vs UOI of India Thru. Secy. Ministry of Finance New Delhi and 2 Others

Zaitek Polyblends Pvt. Ltd. Thru Authorised Signatory vs Sri Durga Bansal Fertilizer Ltd. , Bikapur, Faizabad Thru Authorised Signatory and Anr.

Vivek Saran Agarwal vs Union of India Thru. Secy. Ministry of Finance New Delhi and 2 Others