ALL INDIA KATARIA EDUCATION SOCIETY vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 DELHI & ANR.

Judgment text excerpt

$~94 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 15.09.2025 + W.P.(C) 14225/2025 ALL INDIA KATARIA EDUCATION SOCIETY .....Petitioner Through: Ms. Kavita Jha, Sr. Adv, Mr. Anand Chaudhary, Mr. Kumail Abbas, Mr. Deepanshu Mehta, Ms. Sahar Irfan, Advs. versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2 DELHI & ANR. .....Respondent Through: Mr. Anurag Ojha, SSC, Mr. V K Saksena, JSC, Ms. Hemlata Rawat, JSC, Mr. Abhay Singh, Mr. Saurabh, Mr. Dipak Raj Singh, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR V. KAMESWAR RAO, J. (ORAL) CM APPL. 58382/2025(exemption) 1. Exemption is allowed subject to all just exceptions. 2. The application stands disposed of. W.P.(C) 14225/2025, CM APPL. 58380/2025, CM APPL. 58381/2025 3. This petition has been filed with the following prayers: “(i) 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, Signature Not Verified Signed By:PRADEEP W.P.(C) 14225/2025 Page 1 of 4 SHARMA Signing Date:16.09.2025 11:42:21 passed/issued without jurisdiction, and other grounds taken vide present Petition;” 4. 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. 5. Ms. Kavita Jha, learned Senior Counsel for the appellant, fairly states 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, NC- 2024:DHC:8330-DB. She also states that a writ petition being, PC Jeweller