Inder Dev Gupta vs Assistant Commissioner Of Income Tax ...
Judges (2)
Case Significance
Inder Dev Gupta vs Assistant Commissioner Of Income Tax ... is a Delhi High Court decision dated November 21, 2025 (citation: ik-38743053). Nine connected writ petitions challenging income tax assessment proceedings on the ground that the Faceless Assessment Officer (FAO) lacked jurisdiction vis-à-vis the Jurisdictional Assessment Officer (JAO), following search and seizure operations. The petitioners relied on judgments recognizing concurrent jurisdiction between JAO and FAO, but the court noted the issue was pending before the Supreme Court. The petitions were dismissed on the basis of the binding precedent in TKS Builders, fin The bench comprised Justices V. Kameswar Rao and Vinod Kumar. The judgment was delivered by Justice V. Kameswar Rao.
Summary
Nine connected writ petitions challenging income tax assessment proceedings on the ground that the Faceless Assessment Officer (FAO) lacked jurisdiction vis-à-vis the Jurisdictional Assessment Officer (JAO), following search and seizure operations. The petitioners relied on judgments recognizing concurrent jurisdiction between JAO and FAO, but the court noted the issue was pending before the Supreme Court. The petitions were dismissed on the basis of the binding precedent in TKS Builders, finding no merit in the jurisdictional challenge.
What was the outcome of Inder Dev Gupta vs Assistant Commissioner Of Income Tax ...?
Nine connected writ petitions challenging income tax assessment proceedings on the ground that the Faceless Assessment Officer (FAO) lacked jurisdiction vis-à-vis the Jurisdictional Assessment Officer...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-38743053)