Disposed
Suniti Raman Gupta (a.Y. 2016-17) S/O Shri Puran Chand Gupta v. Assistant Commissioner of Income Tax
Rajasthan HCCW/19753/2022
Case brief
AI extract
What is this about?
The Rajasthan High Court disposed of a batch of writ petitions challenging the validity of notices issued under Section 148 of the Income Tax Act, 1961. The court held that the Jurisdictional Assessing Officer retains jurisdiction to proceed with reassessment proceedings initiated before the faceless regime, relying on the Supreme Court's decision in Union of India vs. Rajeev Bansal. The court dir
What did the court decide?
All writ petitions disposed of; revenue directed to examine each case within two months and drop proceedings where escaped income is below Rs. 50 lakhs; petitioners may avail statutory remedies if agg