ROHIT KUMAR JAIN vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 61(1) DELHI

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W.P.(C)/18495/2025HC DelhiDLHC01097534202505 December 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR3 pages
AI SummaryWithdrawn

What did the High Court hold?

The Delhi High Court noted that the issue regarding the jurisdiction of the JAO versus the FAO in initiating reassessment proceedings was settled by a Coordinate Bench of the Court in T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25(3) New Delhi, 2024:DHC:8330-DB. After some arguments, the learned counsel for the petitioner stated that he would not press the writ petition. Instead, the petitioner intended to canvass all grounds, both on facts and in law, before the Assessing Officer for consideration. The Court made it clear that the petitioner was at liberty to take all pleas before the Assessing Officer. It was also stated that if the petitioner made a request for the supply of material by the AO, the AO shall consider such plea in accordance with law. The pending applications were disposed of as infructuous. No specific finding was given on the jurisdictional issue as the petition was not pressed.

What were the facts?

The petitioner, Rohit Kumar Jain, filed a writ petition before the Delhi High Court challenging a notice dated March 27, 2025, issued under Section 148A(1) of the Income Tax Act, an order dated June 25, 2025, passed under Section 148A(3), and a notice dated June 25, 2025, issued under Section 148 of the Act. These actions pertained to the assessment year 2021-22. The petitioner sought to quash these notices and orders and sought a stay on reassessment proceedings. The petitioner argued that the Jurisdictional Assessing Officer (JAO) lacked the jurisdiction to initiate reassessment proceedings, asserting that the Faceless Assessing Officer (FAO) held such jurisdiction. The respondent was the Assistant Commissioner of Income Tax, Circle 61(1), Delhi.

What were the issues?

1. Whether the Jurisdictional Assessing Officer (JAO) has the jurisdiction to initiate reassessment proceedings under Section 148A and Section 148 of the Income Tax Act, 1961, or if such jurisdiction vests with the Faceless Assessing Officer (FAO)? (Question of law and mixed fact and law, concerning Sections 148A and 148). Assessee's contention: The JAO does not have the jurisdiction to initiate reassessment proceedings; it is the FAO who possesses this jurisdiction. The petitioner relied on the Coordinate Bench decision in T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25(3) New Delhi, 2024:DHC:8330-DB. Revenue's contention: The judgment records no specific argument from the revenue on this issue.

Which sections of the Income-tax Act were involved?

Section 148A,Section 148

AI-generated summary — verify with the full judgment below

$~27 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18495/2025 & CM APPL. 76713-14/2025 ROHIT KUMAR JAIN .....Petitioner Through: Mr Sumit Lalchandani, Advocate. Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 61(1) DELHI .....Respondent Through: Mr. Indruj Singh Rai, SSC Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Gaurav Kumar, Advocate CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MS. JUSTICE MINI PUSHKARNA O R D E R % 05.12.2025 1. This petition has been filed by the petitioner, with the following prayers:- “a) Issue a writ of and/or order and or directions in the nature of certiorari or any other appropriate writ, order, or direction quashing impugned notice dated 27.03.2025 issued under Section 148A(1) of the Act and the impugned order dated 25.06.2025 passed under Section 148A(3) of the Act; and the impugned notice dated 25.06.2025 issued under Section 148 of the Act; b) Issue a writ of and/or order and/or direction in the nature of Prohibition commanding Respondent to forebear from giving effect to and/or taking any This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/12/2025 at 13:21:41

step whatsoever pursuant to and/or in furtherance of the said purported notice under Section 148 of the Act and/or in any proceedings initiated thereunder for the AY 2021-22, and grant stay on the reassessment proceedings; c) Issue any other Writ, order, or direction which this Hon’ble Court may deem fit and proper in the facts and circumstances of the case. d) To dispense with from filing certified copies of Annexures. e) To allow the writ petition with cost in favor of the Petitioner and against the Respondent.” 2. One of the submissions made by the learned counsel for the petitioner is that the Jurisdictional Assessing Officer (JAO) does not have the jurisdiction to initiate the reassessment proceedings. According to him, it is the Faceless Assessing Officer (FAO), who has the jurisdiction. 3. The issue in this regard is settled by a Coordinate Bench of this Court in T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25(3) New Delhi, 2024:DHC:8330-DB. 4. After some arguments, Mr. Lalchandani, appearing for the petitioner states that though he has urged other grounds in the writ petition, he shall not press this petition as the petitioner shall canvass these grounds before the Assessing Officer (AO) for his consideration. If that be so, this petition is closed. 5. We make it clear that the petitioner shall be at liberty to take all pleas both on facts and in law, before the Assessing Officer. 6. Insofar as the plea with regard to the non-supply of material by the AO, it goes without saying that if such a request is made, the AO shall consider the plea in accordance with law. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/12/2025 at 13:21:41

7.

The pending applications are also disposed of as having become infructuous. V. KAMESWAR RAO, J MINI PUSHKARNA, J DECEMBER 05, 2025 M This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/12/2025 at 13:21:41

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