Delhi HC Upheld Reassessment Notice Despite Faceless Regime Objection

PC Jeweller Limited Vs ACIT (Delhi High Court)

The Delhi High Court dismissed a writ petition challenging reassessment proceedings for AY 2018–19, including notices issued under Sections 148A(b) and 148 and the order under Section 148A(d) of the Income-tax Act, 1961. The petitioner argued that the Jurisdictional Assessing Officer lacked authority to initiate reassessment after a CBDT notification dated 29.03.2022 mandating faceless reassessment proceedings. The Court held that this contention was squarely covered against the petitioner by an earlier decision of the same Court in

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