Delhi HC Reaffirms Concurrent JAO–FAO Jurisdiction for Reassessment

Yukti Export Vs ITO (Delhi High Court)

Delhi HC Reaffirms Concurrent JAO-FAO Jurisdiction Despite SC SLP Dismissals- Reassessment Jurisdiction Row Continues — Delhi HC Refuses to Read Down T.K.S. Builders

Delhi High Court dismissed a batch of writ petitions all raising a common jurisdictional issue — whether reassessment proceedings u/s 148 can be initiated only by the Faceless Assessing Officer (FAO) u/s 151A, or whether the Jurisdictional Assessing Officer (JAO) continues to retain concurrent power.

Petitioners’ Stand

Assessee a

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