https://www.taxtmi.com/caselaws?id=407617 The Delhi High Court, in a writ petition challenging an assessment order for the assessment year 2018-19 under Article 226 of the Constitution of India, addressed the issue of jurisdiction in faceless assessment cases. Despite objections regarding the maintainability of the petition before the Delhi High Court due to the petitioner's location, the Court relied on precedents emphasizing that the location of the assessee does not impact jurisdiction. The Court decided to refer the matter to the Roster Bench dealing with taxation matters to ensure uniformity and efficiency in handling similar cases, demonstrating a commitment to consistency in addressing jurisdictional issues. en-us Wed, 12 May 2021 00:00:00 +0530 Sat, 15 May 2021 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407617 The Delhi High Court, in a writ petition challenging an assessment order for the assessment year 2018-19 under Article 226 of the Constitution of India, addressed the issue of jurisdiction in faceless assessment cases. Despite objections regarding the maintainability of the petition before the Delhi High Court due to the petitioner's location, the Court relied on precedents emphasizing that the location of the assessee does not impact jurisdiction. The Court decided to refer the matter to the Roster Bench dealing with taxation matters to ensure uniformity and efficiency in handling similar cases, demonstrating a commitment to consistency in addressing jurisdictional issues. Case-Laws Income Tax Wed, 12 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407617