No Exclusive Right for Faceless AO: Delhi HC Reiterates Dual Jurisdiction Under Section 148

Neena Wadhwa Vs PCIT (Delhi High Court) Neena Wadhwa filed a writ petition challenging reassessment proceedings initiated for AY 2017-18 through notice u/s 148A(b) dt 20.03.2024, followed by order u/s 148A(d) & consequential notice u/s 148, all issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO). Petitioner contended that initiation of reassessment by the JAO violated the Faceless Assessment Scheme & Section 151A, as such actions can be undertaken only by the Faceless AO. The Division Bench noted that the issue stands squarely covered by...