2025 (10) TMI 50

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.... KAMESWAR RAO, J. (ORAL) 1. These petitions have been filed with the following prayers:- "(i) Issue a writ in the nature of Certiorari or any other appropriate writ, order or direction quashing and setting aside the impugned Order bearing No. ITBA/AST/F/148A/2025-26/1077934313(1) dated 27.06.2025 passed by Respondent No. 1 under sub-section (3) of section 148A of the Income Tax Act, 1961 for the Assessment Year 2019-20; (ii) Issue a writ in the nature of Certiorari or any other appropriate writ, order or direction quashing the impugned Notice bearing No. ITBA/AST/S/148_1/2025-26/1077935009(1) dated 27.06.2025 issued by Respondent No. 1 under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2019-20, and;" ....

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....e law in TKS Builders Pvt. Ltd. vs. Income Tax Officer, 2024 SCC OnLine Del 7508, which, though under challenge before the Supreme Court, has not been stayed. Hence, it would be binding on this Court. As such, insofar as the jurisdiction of Delhi is concerned, both the officers i.e., the Jurisdictional Assessment Officer and the Faceless Assessment Officer, have concurrent jurisdiction to initiate proceedings for re-assessment. To buttress this argument, he has relied upon the judgment in Khoday Distilleries Limited (now known as Khoday India Limited) and Others vs. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, Kollegal (under liquidation) represented by the Liquidator, (2019) 4 SCC 376, wherein paragraph 26.2 states as under:- ....

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....appellate jurisdiction of the Supreme Court has been invoked the order passed in appeal would attract the doctrine of merger; the order may be of reversal, modification or merely affirmation. (vii) On an appeal having been preferred or a petition seeking leave to appeal having been converted into an appeal before the Supreme Court the jurisdiction of the High Court to entertain a review petition is lost thereafter as provided by sub-rule (1) of Order 47 Rule 1 CPC." 4. He states that the order of the Supreme Court in Prakash Pandurang Patil (Supra) does not give any reasons and as such is a dismissal in limine. Further, his contention is that this Court in the case of PC Jeweller Limited vs. Assistant Commissioner Of Income Tax ....