Case Law Details
Case Name : T.K.S. Builders Pvt. Ltd Vs ITO (Delhi High Court)
Related Assessment Year :
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
T.K.S. Builders Pvt. Ltd Vs ITO (Delhi High Court)
Delhi High Court in T.K.S. Builders Pvt. Ltd vs ITO examined the scope and functioning of the faceless assessment and reassessment regimes under the Income Tax Act, particularly under Sections 144B, 147, 148, and 148A. The case highlighted the procedural and substantive interplay between the National Faceless Assessment Centre (NFAC) and the Jurisdictional Assessing Officer (JAO), clarifying misconceptions regarding the ouster of JAO jurisdiction in reassessment proceedings.
Faceless Assessment: Procedural FrameworkFaceless assessment, introdu...
This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
