Both Jurisdictional and Faceless Officers Can Issue Reassessment Notices: Delhi HC

Empire Fasteners Vs ACIT (Delhi High Court) Delhi HC Reaffirms T.K.S. Builders: JAO & FAO Have Concurrent Powers for Reassessment- SLP Dismissal in Patil Case Not Binding—Delhi HC Sticks to T.K.S. Builders View on Concurrent Jurisdiction Empire Fasteners challenged the validity of reassessment proceedings initiated for AY 2019-20 through notice u/s 148A(1) dt 08.03.2025 & consequential order & notice both dt 27.06.2025, on the ground that the proceedings were initiated by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO) as mandated under ...