Sanrok Enterpreses v. Assistant Commissioner of Income Tax Circle 28 (1) Delhi
Case brief
What is this about?
Sanrok Enterprises v. Assistant Commissioner of Income Tax Circle 28(1) Delhi; W.P.(C) 13076/2024 & CM APPL. 54549/2024; notice under Section 148A(b), Income Tax Act, 1961; challenge to jurisdictional AO issuing notice instead of faceless scheme; issue covered by TKS Builders Pvt. Ltd. (2024:DHC:8330-DB); petition dismissed on 14.01.2025; Coram: Vibhu Bakhru, ACJ and Tushar Rao Gedela, J; no appearance for petitioner.
What did the court decide?
The sole ground urged by the petitioner, namely issuance of the impugned notices under Section 148A(b) by the Jurisdictional Assessing Officer instead of in a faceless manner under the faceless scheme, is covered by the decision of the Coordinate Bench of this Court in TKS Builders Pvt. Ltd. vs. Income Tax Officer Ward 25(3), Neutral Citation No.2024:DHC:8330-DB. ¶13