2026 (7) TMI 701

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....vocate. For the Respondents Through: Mr. Puneet Rai, SSC, Mr. Ashvini Kumar and Mr. Rishabh Nangia, JSCs. O R D E R CM APPL. 40729/2026 (for amendment of the petition o/b petitioner) 1. The matter comes up for consideration of an application moved by the petitioner, qua which learned counsel for the petitioner contended that the batch of appeals filed both by the assessees and by the U....

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....O') and the Jurisdictional Assessing Officer (hereinafter referred to as 'JAO') both had the concurrent jurisdiction and notice under Section 148 of the Act of 1961 can be issued by either of these two officers. 3. He emphasised that this is a matter of fact that the writ petitions filed by the assessees were decided against them by the Delhi High Court and that the assessees' appeals against t....

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.... And that is precisely what has been held by this Court vide its judgment rendered in the case of T.K.S. Builder Pvt. Ltd. (supra). 7. True it is, many other High Courts had taken a divergent view and held that notice under Section 148 could have been issued only by NFAC. Challenging such judgments of different High Courts, the revenue had preferred SLPs/appeals before Hon'ble the Supreme Court....

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....d the very foundation of that view now stands altered by the amending legislation, the impugned judgments in favor of the assessees are set aside on this limited ground. The matters are accordingly remitted to the respective High Courts for fresh consideration. Ordered accordingly. 23. The assessees are granted liberty to amend their writ petitions, if so advised, within a period of four ....