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Delhi HC Upholds Validity of JAO Notices in Faceless Reassessment Scheme
Case Law Details
- Case Name
- T.K.S. Builders Pvt. Ltd Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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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...
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