Both JAO and FAO Have Concurrent Jurisdiction to Issue Section 148 Notices | HC

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concurrent jurisdiction of JAO and FAO

Case Details: Yukti Export v. Income-tax Officer - [2025] 179 taxmann.com 619 (Delhi)

Judiciary and Counsel Details

  • V. Kameswar Rao & Vinod Kumar, JJ.
  • Anand Chaudhuri, Kumail Abbas, Deepanshu Mehta, Sahar Irfan & Ms Riya Jain, Advs. for the Petitioner.
  • Siddhartha Sinha, Gaurav Gupta, SSCs, Shivendra Singh, Yojit Pareek, JSCs & Surya Jindal, Adv. for the Respondent.

Facts of the Case

The petitioner filed the instant writ petition contending that the Faceless Assessing Officer (FAO) would have the jurisdiction to initiate reassessment proceedings under section 148. The petitioner submitted that multiple judicial pronouncements stated that the FAO should have the requisite jurisdiction to issue notices under section 148.

High Court Held

The Delhi High Court held that it has maintained a consistent position that both Jurisdictional Assessing Officer (JAO) and FAO possess concurrent jurisdiction to initiate reassessment proceedings under section 148.

The Court in the case of T.K.S. Builders (P.) Ltd. v. ITO [2024] 167 taxmann.com 759 (Delhi) had settled the law relating to the issue, which though under challenge before the Supreme Court, has not been stayed. A co-ordinate bench of the Court had dismissed a writ petition seeking similar relief by following the judgment in T.K.S. Builders.

Though the said judgment has been taken in appeal before the Supreme Court, the revenue has been permitted to continue the proceedings with a caveat that any order, if passed adverse to the petitioner therein, shall not be given effect.

List of Cases Reviewed

  • T.K.S. Builders (P.) Ltd. v. ITO [2024] 167 taxmann.com 759 (Delhi)/[2024] 469 ITR 657 (Delhi) (para 10)
  • Mala Petrochemicals and Polymers v. ITO [WP(C) 12011 of 2025, dated 19-8-2025] (para 11)
  • Mehak Jagga v. ITO [WP(C) 13149 of 2025, dated 28-8-2025] (para 11)
  • All India Kataria Education Society v. DCIT W.P.(C) 14225/2025, decided on 15-09-2025] (para 11)
  • Empire Fasteners vs. The Assistent CIT [W.P.(C) 14754 of 2025, decided on 23-09-2025] (para 11)
  • Prakash Pandurang Patil v. ITO [2025] 177 taxmann.com 552 (Bombay) (para 12)
  • Fuljit Kaur v. State of Punjab and Others (2010) 11 SCC 455 (para 13)
  • State of Orissa and Another v. Dhirendra Sundar Das (2019) 6 SCC 270 (para 14)
  • Kunhayammed v. State of Kerala and Another (2000) 6 SCC 359 (para 15)
  • Khoday Distilleries Ltd. v. Sri Mahadeshwara Sahakara Sakkare Karkhane Limited, [2019] 104 taxmann.com 25 (SC)/ 262 Taxman 279 (SC) (para 16)
  • Hexaware Technologies Ltd. v. Asstt. CIT [2024] 162 taxmann.com 225 (Bombay)/[2024] 464 ITR 430 (Bombay) (para 17)
  • Hyder Consulting (UK) Ltd. v. State of Orissa, (2016) 6 SCC 362 (para 19) Followed.

List of Cases Referred to

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied