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    <title>2025 (9) TMI 1853 - DELHI HIGH COURT</title>
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    <description>Reassessment proceedings may be initiated by the jurisdictional Assessing Officer notwithstanding the faceless assessment scheme. Binding precedent recognised concurrent competence of the jurisdictional Assessing Officer and the faceless Assessment Officer to commence reassessment, and subsequent decisions had rejected the same challenge. As the governing precedent remained unstayed, reassessment initiation by the jurisdictional Assessing Officer was treated as valid, with the issue resolved against the assessee.</description>
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      <description>Reassessment proceedings may be initiated by the jurisdictional Assessing Officer notwithstanding the faceless assessment scheme. Binding precedent recognised concurrent competence of the jurisdictional Assessing Officer and the faceless Assessment Officer to commence reassessment, and subsequent decisions had rejected the same challenge. As the governing precedent remained unstayed, reassessment initiation by the jurisdictional Assessing Officer was treated as valid, with the issue resolved against the assessee.</description>
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