JAO has No Jurisdiction to initiate Proceedings u/s 148A and 148 after CBDT Notification mandates Faceless Reassessments: Delhi HC [Read Order]

In a recent case, the Delhi High Court has relied on the judgment holding that the Jurisdictional Assessing Officer (JAO) has no jurisdiction to initiate reassessment proceedings under sections 148A and 148 of the Income Tax Act, 1961, after issuance of CBDT Notification requiring reassessment proceedings to be conducted in a faceless manner.

All India Kataria Education Society, the petition has been filed with the prayer to quash and set aside the impugned notice dated 16.07.2025 issued under Section 148 of the Act and impugned proceedings initiated under Section 147 of the Act in consequence thereof for being patently illegal, contrary to the applicable law, passed/issued without jurisdiction, and other grounds taken vide present Petition.

The issue which has been raised in the writ petition is, whether the Jurisdictional Assessing Officer (JAO) or the Faceless Assessing Officer (FAO) shall be competent to initiate reassessment proceedings. Ms. Kavita Jha, Senior Counsel for the appellant, fairly stated that the issue in so far as Delhi is concerned is covered by the judgment in the case of TKS Builders Pvt. Ltd. v. Income Tax Officer, Ward 25(3) New Delhi.

The petitioner has premised its challenge to the impugned notices issued under Section 148A(b) of the Income Tax Act, 1961 (hereafter the Act) and Section 148 of the Act on the ground that the Jurisdictional Assessing Officer (JAO) did not have the jurisdiction to initiate the proceedings under Section 148A and 148 of the Act after issuance of the Notification dated 29.03.2022 by the Central Board of Direct Taxes (CBDT) requiring reassessment proceedings to be conducted in a faceless manner.

The said issue is covered against the petitioner by the decision of this court in T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25 (3)

It was stated that a writ petition being, PC Jeweller Limited v. Assistant Commissioner of Income Tax & Anr. W.P.(C), involving the same issue has been dismissed by the Division Bench of this Court relying upon the TKS Builders, and the SLP filed thereof has been entertained by the Supreme Court and the Supreme Court has directed that it shall be open to the respondent to proceed with the reassessment proceedings, however, any adverse order passed against the petitioners therein shall not be given effect until further orders.

Relying on judgement , the division bench of Justice V.Kameswar Rao and Justice Vinod Kumar dismissed the pending applications as infructuous.

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