Reassessment Notices by Faceless Officers Not Illegal: Delhi HC

All India Kataria Education Society Vs ACIT (Delhi High Court) The Delhi High Court has affirmed that a Jurisdictional Assessing Officer (JAO) has the authority to initiate reassessment proceedings under the Income Tax Act, 1961, despite the advent of the Faceless Reassessment Scheme. In a judgment concerning the case of All India Kataria Education Society vs ACIT, the court dismissed a petition challenging a reassessment notice, stating that the issue of jurisdiction has been settled by previous judicial pronouncements within its own jurisdiction. The court’s decision supports the view ...