JAO and FAO Have Concurrent Power to Issue Reassessment Notices: Delhi HC

Mala Petrochemicals and Polymers Vs ITO (Delhi High Court)

The Delhi High Court in Mala Petrochemicals and Polymers vs. ITO addressed two writ petitions challenging notices issued under Sections 148 and 148A of the Income Tax Act, 1961 (the Act) for the Assessment Year (AY) 2019-20. The petitions sought quashing of notices dated 12.06.2025 and 27.03.2025, claiming that the Jurisdictional Assessing Officer (JAO) lacked authority to issue these notices, which should have been issued by the Faceless Assessment Officer (FAO) under the Central Board of Direct Taxes (CBDT) facel

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