JH FASHIONS PRIVATE LIMITED V. INCOME TAX OFFICER & ANR.

W.P.(C)/14623/2024

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JH Fashions Private Limited filed a writ petition challenging a notice issued under Section 148 of the Income Tax Act, 1961, for the assessment year 2018-19. The primary contention was regarding the jurisdiction of the Jurisdictional Assessing Officer post the Central Board of Direct Taxes' notification dated 29.03.2022, which facilitated the Faceless Assessment scheme. Initially, the petitioner confined the scope of the challenge to this jurisdictional issue. However, later attempts to expand the grounds of challenge were rejected by the court, referencing a similar case, T.K.S. Builders Pvt. Ltd., where the jurisdictional issue had been decided against the assessee. Consequently, the court dismissed the writ petition, allowing the petitioner to raise other pleas before the Assessing Officer as per law.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 832445 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 21-01-2026
• Assessment Year: misc
• Other Referred Cases: T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25(3) New Delhi, W.P.(C) 1968/2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: GAURAV GUPTA; SHIVENDRA SINGH
• Assessee Lawyers: NITIN KUMAR
• Keywords: Assessment year 2018-19; Faceless Assessing Officer; Income Tax; Jurisdictional Assessing Officer
• Section: 148

Judgement Text

" $~2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14623/2024 and CM APPL. 70860/2025, CM APPL. 76047/2025 JH FASHIONS PRIVATE LIMITED .....Petitioner Through: Mr. Nitin Kumar, Advocate. versus INCOME TAX OFFICER & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 21.01.2026 CM APPL. 76047/2025 ( for direction) 1. The instant application has been moved by the petitioner seeking leave to press other ground which has been taken in the writ petition. 2. On perusal of the order dated 18.10.2024, which has been passed by this Court, at the first instant, clearly reveals that it was at petitioner’s instance that the petition was confined only to limited scope or ground of ‘Jurisdictional Assessing Officer’ vis-a-vis the ‘Faceless Assessing Officer’. 3. It will not be out of place to reproduce paragraph Nos. 3, 4 and 5 of order dated 18.10.2024, which reads as under; “3. The petitioner has filed the present petition impugning the notice dated 23.08.2024 (hereafter the impugned notice) issued under Section 148 of the Income Tax Act, 1961 (hereafter the Act) in respect of assessment year (AY) 2018-19. 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 23/01/2026 at 12:28:03 Printed from counselvise.com 4. Although the petitioner has raised several grounds in the present petition, the learned counsel appearing for the petitioner has confined the scope of the present petition to challenge the impugned notice on the ground that the Jurisdictional Assessing Officer (JAO) had no jurisdiction to initiate proceedings after the Central Board of Direct Taxes’ (CBDT) Notification dated 29.03.2022. 5. Issue notice.” 4. Such being the position, petitioner cannot wriggle out of the concession he had given and take a plea that he wants to raise all the grounds, particularly when the issue of Jurisdictional Assessing Officer vis- a-vis the Faceless Assessing Officer has been held against it. 5. Application is, therefore, rejected. W.P.(C) 14623/2024 and CM APPL. 70860/2025 (for direction) in 6. CM APPL. 70860/2025 has been moved by the respondent No.1- Income Tax Department, inter alia, praying that the interim order passed by this Court be vacated, as the issue for which the writ petition was entertained stands already decided against the Assessee vide judgment dated 28.10.2024 in the case of T.K.S. Builders Pvt. Ltd. v. Income Tax Officer Ward 25(3) New Delhi, W.P.(C) 1968/2023. 7. Having heard learned counsel for the parties, we are of the view that since the issue has been decided by this Court against the petitioner-assessee in the case of T.K.S. Builders Pvt. Ltd. (supra), instead of vacating the order, the writ petition itself deserves to be dismissed. 9. Hence, following the judgment dated 28.10.2024 rendered in the case of T.K.S. Builders Pvt. Ltd. (supra), the present writ petition is dismissed. 10. The petitioner shall, however, be free to raise all other pleas which 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 23/01/2026 at 12:28:03 Printed from counselvise.com have been taken in the present writ petition before the Assessing Officer in accordance with law. 11. The petitioner shall be free to file his objections/reply (if not already filed) by 10.02.2025. The Faceless Assessing Officer shall consider the same and pass an order thereafter, in accordance with law. 12. The petition is dismissed alongwith pending applications. 13. Next date of hearing i.e. 08.04.2026 shall stand cancelled. DINESH MEHTA, J. VINOD KUMAR, J. JANUARY 21, 2026/MR 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 23/01/2026 at 12:28:03 Printed from counselvise.com "