https://www.taxtmi.com/caselaws?id=765696 Delhi HC rejected challenges to reopening of assessment under Section 147. The court held that jurisdictional Assessing Officers retain concurrent jurisdiction with National Faceless Assessment Centre to issue notices under Section 148, despite faceless assessment schemes. However, approvals granted by Joint Commissioner post-April 2021 are invalid. The court directed individual evaluation of each notice considering limitation periods under Section 149 and compliance with Sections 153A/153C where search-based reassessment applies. Assessing Officers must pass reasoned orders determining validity of each reassessment notice based on established precedents. en-us Tue, 04 Feb 2025 00:00:00 +0530 Thu, 06 Feb 2025 12:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765696 Delhi HC rejected challenges to reopening of assessment under Section 147. The court held that jurisdictional Assessing Officers retain concurrent jurisdiction with National Faceless Assessment Centre to issue notices under Section 148, despite faceless assessment schemes. However, approvals granted by Joint Commissioner post-April 2021 are invalid. The court directed individual evaluation of each notice considering limitation periods under Section 149 and compliance with Sections 153A/153C where search-based reassessment applies. Assessing Officers must pass reasoned orders determining validity of each reassessment notice based on established precedents. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765696