Faceless Regime Not Exclusive: Delhi HC Confirms JAO’s Power to Issue 148 Notices

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. This challenge rel...