Disposed
Harish Kumar Aneja HUF v. Income Tax Officer Ward 44(6), Delhi & Anr.
Delhi HCW.P.(C)/6166/2023
Case brief
AI extract
What is this about?
Batch of writ petitions challenging reassessment notices under the Income Tax Act. The Court held the jurisdictional Assessing Officer retains concurrent jurisdiction to issue Section 148 notices notwithstanding faceless assessment, approvals by Joint Commissioners post-01 April 2021 are invalid, and search-based reassessment need not follow Section 153A/153C alone. Matters remitted to Assessing O
What did the court decide?
Writ petitions disposed; AOs directed to pass reasoned orders on validity and limitation of Section 148 notices applying Rajeev Bansal, Ram Balram, T.K.S. Builders, Abhinav Jindal and Naveen Kumar Gup