Supreme Court Sends JAO vs Faceless Reassessment Dispute Back to High Courts; Validity of Retrospective Law Still Open

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Supreme Court Sends JAO vs Faceless Reassessment Dispute Back to High Courts; Validity of Retrospective Law Still Open

Direct Tax

Published on

30/04/2026

By Mariya Paliwala

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The Supreme Court has set aside multiple High Court judgments that had quashed reassessment notices issued under Sections 148 and 148A of the Income-tax Act, 1961, on the ground of lack of jurisdiction. The Court has remitted the matters back to the respective High Courts for fresh consideration in light of recent legislative amendments. The…

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Mariya Paliwala https://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.

Supreme Court Sends JAO vs Faceless Reassessment Dispute Back to High Courts; Validity of Retrospective Law Still Open

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