Disposed
Pooja Praveen Wadhwa v. Income Tax Officer, Ward 29(1), Delhi and Ors.
Delhi HCW.P.(C)/6975/2023
Case brief
AI extract
What is this about?
Batch of writ petitions challenging section 148 reassessment notices across assessment years. The court upheld jurisdictional AO authority alongside faceless assessment following its own precedent decisions, rejected reliance on Joint Commissioner approval after April 2021, applied Supreme Court's Rajeev Bansal framework for surviving limitation periods with TOLA extensions, and directed assessing
What did the court decide?
AOs directed to evaluate each section 148 notice per cited precedents and pass reasoned orders; interim orders continue pending that determination; petitioners may file written submissions within thre