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    <title>2025 (10) TMI 435 - DELHI HIGH COURT</title>
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    <description>The HC dismissed the appeals, holding that both the Jurisdictional Assessing Officer and the Faceless Assessing Officer possess concurrent jurisdiction to initiate reassessment under section 148. The Court said it is bound by the co-ordinate bench precedent of the Delhi HC on this issue and declined to extend reliance on the Supreme Court authority relied upon by the petitioners given the case&#039;s particular facts. The appeals were found without merit and dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=779639</link>
      <description>The HC dismissed the appeals, holding that both the Jurisdictional Assessing Officer and the Faceless Assessing Officer possess concurrent jurisdiction to initiate reassessment under section 148. The Court said it is bound by the co-ordinate bench precedent of the Delhi HC on this issue and declined to extend reliance on the Supreme Court authority relied upon by the petitioners given the case&#039;s particular facts. The appeals were found without merit and dismissed.</description>
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