Delhi HC Confirms Concurrent Jurisdiction of JAO and FAO for Section 148 Proceedings

Surender Kumar Wadhwa Vs PCIT (Delhi High Court)

Delhi HC Again Upholds Concurrent JAO–FAO Powers; 148A(d) Order dt 09.04.2024 Held Within Limitation

Division Bench Delhi High Court dismissed the writ petition challenging reassessment proceedings initiated through notice u/s 148A(b) dt 26.03.2024 & consequential order u/s 148A(d) dt 09.04.2024. Petitioner had assailed the proceedings on two grounds – first, that only the Faceless Assessing Officer (FAO) had competence to issue notice u/s 148 after the insertion of Sec 151A, & sec

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