Ziyauddin Traders Vs Assessment Officer National Faceless Assessment Centre And Another (Allahabad High Court)
The case of Ziyauddin Traders vs Assessment Officer National Faceless Assessment Centre and Another, heard by the Allahabad High Court, concerns an assessment order passed by the Faceless Assessment Center under Section 144-B of the Income Tax Act, 1961 for the assessment year 2022-23. The petitioner, Ziyauddin Traders, challenged this assessment order on various grounds.
The primary challenge raised by the petitioner was regarding the jurisdiction of the Allahabad High Court to entertain the petition. The revenue argued that since the petitioner filed its return from outside the state of Uttar Pradesh (U.P.) and the assessment order was passed by the Faceless Assessment Center, the petition should not be entertained by the Allahabad High Court. However, the court disagreed with this argument.
The court emphasized that the residence of the assessee as per the PAN registration details is decisive for jurisdiction. Although the petitioner filed its return from Dholpur, Rajasthan, its PAN was registered within the state of U.P. Therefore, the court held that a vital part of the cause of action had arisen within U.P., and thus, the jurisdiction of the Allahabad High Court was not precluded.
