Srinivasa Services Vs Assessment Unit (Telangana High Court)
The Telangana High Court in Srinivasa Services vs. Assessment Unit considered multiple writ petitions challenging the initiation of proceedings under Sections 148A and 148 of the Income Tax Act, 1961 (“the Act”) by the Jurisdictional Assessing Officer (JAO). Petitioners argued that the proceedings were invalid because they were initiated after the implementation of the Faceless Assessment Scheme with effect from 29.03.2022, under which only the Faceless Assessing Officer (FAO) has jurisdiction. Counsel for the petitioners relied on prior judgments, including the High Court’s decision in W.P.No.26304 of 2024 dated 28.04.2025, and the Supreme Court judgment in Kankanala Ravindra Reddy vs. Income Tax Officer, asserting that the present petitions should be disposed of similarly by setting aside the impugned proceedings.
Petitioners further supported their argument with several High Court judgments from Bombay, Gauhati, Punjab & Haryana, Telangana, Himachal Pradesh, Gujarat, Jharkhand, Calcutta, Madras, Rajasthan, and Karnataka, all reinforcing that post-implementation of the Faceless Scheme, the JAO lacks jurisdiction to initiate assessments. The respondent Department acknowledged that the impugned proceedings were initiated after the Faceless Scheme came into effect but contended that contrary views exist in some High Court decisions. They also noted that certain SLPs challenging these High Court decisions are pending before the Supreme Court, with no stay granted.
