Vivek Saran Agarwal v. Union of India Thru. Secy. Ministry Finance New Delhi and 2 Others
Case brief
What is this about?
Allahabad High Court, Lucknow Bench; Writ Tax No. 273 of 2026; Vivek Saran Agarwal v. Union of India; income-tax reassessment jurisdiction; faceless assessment scheme; Assessment Year 2019-20; Jurisdictional Assessing Authority; interim stay of assessment proceeding till next listing; counter affidavit four weeks; rejoinder two weeks; connected with Writ Tax No. 335 of 2024; precedents relied on by counsel: Hexaware Technologies Limited v. ACIT (2024 SCC Online Bom 1249, Bombay) and Kankanala Ravindra Reddy v. ITO ((2023) 156 taxman.com 178, Telangana); bench: Shekhar B. Saraf and Manjive Shukla JJ.; decision date February 18, 2026.
What did the court decide?
Interlocutory order at pre-adjudication stage: assessment proceeding for Assessment Year 2019-20 stayed till the next date of listing; respondents granted four weeks' time to file counter affidavit; petitioner granted two weeks' time thereafter to file rejoinder affidavit; case directed to be connected and listed along with Writ Tax No. 335 of 2024.