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    <description>HC held that both the Jurisdictional Assessing Officer and the Faceless Assessing Officer have concurrent jurisdiction to reopen assessments. The Court followed existing coordinate-bench precedents and declined relief sought by the petitioner, noting similar petitions have been dismissed and appeals are pending before the SC without stays; revenue proceedings may continue subject to any caveats in pending appeals. The HC treated the prior decision as binding in Delhi unless a larger Bench takes a contrary view.</description>
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      <description>HC held that both the Jurisdictional Assessing Officer and the Faceless Assessing Officer have concurrent jurisdiction to reopen assessments. The Court followed existing coordinate-bench precedents and declined relief sought by the petitioner, noting similar petitions have been dismissed and appeals are pending before the SC without stays; revenue proceedings may continue subject to any caveats in pending appeals. The HC treated the prior decision as binding in Delhi unless a larger Bench takes a contrary view.</description>
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