Narendra Kumar Jaiswal v. U.O.I. Thru. Secy. Ministry of Finance Deptt. of Revenue New Delhi and 2 Others
Case brief
What is this about?
Faceless assessment scheme; Jurisdictional Assessing Authority; lack of jurisdiction to initiate reassessment; Assessment Year 2017-18; income tax writ; interim stay of assessment proceedings till next date of listing; counter affidavit and rejoinder affidavit timelines; connected with Writ Tax No. 335 of 2024; counsel reliance on Hexaware Technologies Limited (Bombay High Court, 2024 SCC Online Bom 1249) and Kankanala Ravindra Reddy (Telangana High Court, (2023) 156 taxman.com 178); Allahabad High Court Lucknow Bench; WRIT TAX No. 45 of 2026; interim order, no final ruling.
What did the court decide?
Interim stay: till the next date of listing, the assessment proceeding initiated against the petitioner for Assessment Year 2017-18 shall remain stayed. Respondents granted four weeks to file counter affidavit; petitioner granted two weeks thereafter to file rejoinder affidavit; case to be connected and listed along with Writ Tax No. 335 of 2024.