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HomeDirect TaxDelhi High Court Upholds JAO’s Power to Issue S. 148 Notices, Rejects...

Delhi High Court Upholds JAO’s Power to Issue S. 148 Notices, Rejects Challenge to Faceless-Only Jurisdiction

Direct Tax

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By Mariya Paliwala
Delhi High Court Upholds JAO’s Power to Issue S. 148 Notices, Rejects Challenge to Faceless-Only Jurisdiction

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The Delhi High Court has dismissed a batch of petitions challenging the validity of reassessment notices issued by the Jurisdictional Assessing Officer (JAO) under Section 148 of the Income Tax Act. The core dispute centred on whether only the Faceless Assessing Officer (FAO)—and not the JAO—has the authority to issue such notices after the introduction…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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