Mehak Jagga Vs ITO (Delhi High Court)
The Delhi High Court has dismissed a petition filed by Mehak Jagga challenging a reassessment notice issued by the Income Tax Officer (ITO) for the assessment year 2019-20. The petitioner primarily sought to quash the order under Section 148A(3) and the notice under Section 148 of the Income Tax Act, 1961. The core of the challenge was based on two grounds: first, that the reassessment was initiated by a Jurisdictional Assessing Officer (AO) rather than a faceless AO who the petitioner claimed was the only competent authority; and second, on the merits of the case.
However, the petitioner’s counsel chose to press only the first argument, conceding that the second ground regarding the merits of the case would not be argued in the petition.
The court, in its ruling, relied on its own well-established judicial precedent. It referenced the case of TKS Builders Pvt. Ltd. v. ITO Ward 25(3) New Delhi, where the court had already settled the very same issue. The court noted that the jurisdictional issue raised by the petitioner was covered and had been decided against similar challenges in the past. To reinforce its position, the court also cited its decision in PC Jeweller Ltd. v. Assistant Commissioner of Income Tax, which similarly dismissed a petition on the same grounds by relying on the TKS Builders judgment.
