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    <title>2025 (10) TMI 50 - DELHI HIGH COURT</title>
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    <description>The HC held that both the Jurisdictional Assessing Officer and the Faceless Assessing Officer have concurrent jurisdiction to reopen assessments. Earlier HC precedents endorsing concurrent jurisdiction were followed; some of those decisions are under appeal to the SC, but the SC has not stayed their operation. One challenged HC order was allowed to remain in effect subject to a caveat permitting the Revenue to proceed while any adverse order would not be given effect. Proceedings may therefore continue.</description>
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      <description>The HC held that both the Jurisdictional Assessing Officer and the Faceless Assessing Officer have concurrent jurisdiction to reopen assessments. Earlier HC precedents endorsing concurrent jurisdiction were followed; some of those decisions are under appeal to the SC, but the SC has not stayed their operation. One challenged HC order was allowed to remain in effect subject to a caveat permitting the Revenue to proceed while any adverse order would not be given effect. Proceedings may therefore continue.</description>
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