https://www.taxtmi.com/caselaws?id=782056 SC considered challenge to reassessment proceedings initiated under Section 148, involving the question whether jurisdiction to initiate such proceedings lies with the Jurisdictional Assessing Officer or the Faceless Assessing Officer in light of Section 151A. HC had held that both possess concurrent jurisdiction and applied the TKS Builders precedent for Delhi. SC did not decide the merits but issued notice and permitted dasti service. Pending further hearing, SC ordered that the assessment proceedings shall remain stayed until the next date of hearing. en-us Thu, 06 Nov 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782056 SC considered challenge to reassessment proceedings initiated under Section 148, involving the question whether jurisdiction to initiate such proceedings lies with the Jurisdictional Assessing Officer or the Faceless Assessing Officer in light of Section 151A. HC had held that both possess concurrent jurisdiction and applied the TKS Builders precedent for Delhi. SC did not decide the merits but issued notice and permitted dasti service. Pending further hearing, SC ordered that the assessment proceedings shall remain stayed until the next date of hearing. Case-Laws Income Tax Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782056