Reassessment Proceedings Quashed for Ignoring Algorithm-Based Allocation Requirement

Raj Kumar Vs JCIT (Rajasthan High Court) The Rajasthan High Court considered a writ petition challenging a notice dated 20.06.2025 issued by the Jurisdictional Assessing Officer (JAO) under the Income Tax Act, 1961. At the outset, notice was issued to the respondent, and counsel accepted notice on its behalf. Both parties agreed that the issue raised in the present petition had already been finally adjudicated by a Coordinate Bench of the same Court in Sharda Devi Chhajer & Anr. vs The Income Tax Officer & Anr. and connected matters decided on 19.03.2025. The Coordinate Bench had held ...