Disposed
Yogen Khosla v. Deputy Commissioner of Income Tax 4(2), Delhi & Anr.
Delhi HCW.P.(C)/6194/2023
Case brief
AI extract
What is this about?
Batch of writ petitions challenging reassessment notices under Section 148 of the Income Tax Act on grounds of faceless assessment jurisdiction, sanction under Section 151, TOLA limitation and search-case procedure. The Court upheld the jurisdictional Assessing Officer's authority to issue notices, held Joint Commissioner approvals post-01 April 2021 invalid, applied Rajeev Bansal limitation princ
What did the court decide?
Writ petitions disposed; AOs directed to pass reasoned orders on each Section 148 notice applying cited judgments; interim orders to continue until such determination.