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Petition dismissed; reopening under sections 148A and 148 upheld as faceless reassessment removes assessing officer jurisdiction HC dismissed the petition challenging reopening of assessment under sections 148A and 148 on grounds that the JAO lacked jurisdiction after the CBDT ...
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<h1>Petition dismissed; reopening under sections 148A and 148 upheld as faceless reassessment removes assessing officer jurisdiction</h1> HC dismissed the petition challenging reopening of assessment under sections 148A and 148 on grounds that the JAO lacked jurisdiction after the CBDT ... Validity of reopening of assessment - as alleged JAO did not have the jurisdiction to initiate the proceedings u/s 148A and 148 after issuance of the Notification dated 29.03.2022 by the Central Board of Direct Taxes (CBDT) requiring reassessment proceedings to be conducted in a faceless manner. HELD THAT:- The said issue is covered against the petitioner by the decision of T.K.S. Builders Pvt. Ltd. [2024 (10) TMI 1586 - DELHI HIGH COURT] The petitioner seeks to reserve the rights and contentions to urge the same before the concerned authorities. The present petition is accordingly dismissed. The petitioner sought writs to quash: (a) the notice dated 09.08.2024 issued under section 148A(b) of the Income-tax Act, 1961; (b) the order dated 29.08.2024 passed under Section 148A(d); and (c) the notice dated 29.08.2024 issued under section 148 for assessment year 2018-19. The challenge asserted lack of jurisdiction because reassessment proceedings were required to be conducted in a faceless manner pursuant to the CBDT Notification dated 29.03.2022. The court held the issue 'is covered against the petitioner by the decision of this court in T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25 (3) New Delhi, Neutral Citation:2024:DHC:8330-DB.' The petition was dismissed: 'The present petition is accordingly dismissed.' The order clarifies that 'all rights and contentions of the parties to agitate the other issues before the concerned Income Tax Authorities, are reserved.'
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