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Faceless Regime Not Exclusive: Delhi HC Confirms JAO’s Power to Issue 148 Notices
Case Law Details
- Case Name
- Inder Dev Gupta Vs ACIT (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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Inder Dev Gupta Vs ACIT (Delhi High Court)
Delhi HC Order on Validity of Reassessment Notices under Section 148: Whether Jurisdiction Lies with JAO or FAO
Brief Facts:
1. Background of Dispute
The petitioners challenged reassessment notices issued under Section 148 of the Income-tax Act, 1961, on the ground that such notices were issued by the Jurisdictional Assessing Officer (JAO), whereas post-notification of the faceless assessment framework, only the Faceless Assessing Officer (FAO) under the National Faceless Assessment Centre (NFAC) was competent to issue such notices.
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