Lakshay Creation V. Income Tax Officer Ward 60(7) Delhi

W.P.(C)/1503/2026

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The case involves Lakshay Creation, the petitioner, challenging a notice issued by the Faceless Assessing Officer for the Assessment Year 2017-18. The petitioner argued that the notice should have been issued by the Jurisdictional Assessing Officer, referencing a legislative intent reflected in a forthcoming Bill and memorandum. The respondent, represented by the Income Tax Officer Ward 60(7) Delhi, countered by citing a precedent from T.K.S. Builders (P.) Ltd. v. Income-tax Officer, which supported the current practice. The court, referencing its previous decisions and the ongoing Supreme Court proceedings regarding a related writ petition, dismissed the petition, affirming the validity of the notice issued by the Faceless Assessing Officer.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 834957 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 03-02-2026
• Assessment Year: misc
• Other Referred Cases: T.K.S. Builders (P.) Ltd. v. Income-tax Officer [2024] 167 taxmann.com 759 (Delhi)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: APOORV AGARWAL
• Assessee Lawyers: ANAND CHAUDHARI
• Keywords: Assessment proceedings; Faceless Assessing Officer; Jurisdictional Assessing Officer; Notice; Stay on recovery
• Section: 148

Judgement Text

"$~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1503/2026 CM APPL. 7345/2026 CM APPL. 7346/2026, CM APPL. 7347/2026 LAKSHAY CREATION .....Petitioner Through: Mr. Anand Chaudhari, Advocate. versus INCOME TAX OFFICER WARD 60(7) DELHI .....Respondent Through: Mr. Apoorv Agarwal, JSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 03.02.2026 1. The petition in the present writ petition has challenged the notice dated 10.04.2024 which has been issued by Faceless Assessing Officer (hereinafter referred to as ‘FAO’) to the petitioner-assessee for the Assessment Year (AY) 2017-18. 2. Mr. Anand Chaudhari, learned counsel for the petitioner argued that though this Court has held that the FAO can issue notice under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’), there is a Bill in offing and a memorandum in respect thereof, shows that it was always the legislative intent that the notice under Section 148 of the Act of 1961 shall be issued by the Jurisdictional Assessing Officer (JAO). 3. Mr. Apoorv Agarwal, learned Junior Standing Counsel for the respondent, on the other hand, submitted that the issue in hand has already 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 05/02/2026 at 12:37:11 Printed from counselvise.com been decided by this Court vide its judgment rendered in T.K.S. Builders (P.) Ltd. v. Income-tax Officer reported in [2024] 167 taxmann.com 759 (Delhi) and followed by various other orders, the present petition be dismissed. 4. In rejoinder, Mr. Anand Chaudhari, learned counsel for the petitioner submitted that against the order dated 14.10.2025 passed by this Court dismissing the writ petition filed by the petitioner bearing W.P.(C) 15741/2025, the petitioner has preferred an SLP bearing Special Leave Petition (C) No. 33649-33654/2025 which is pending for consideration before Hon’ble the Supreme Court and an interim order dated 24.11.2025 has been passed therein allowing the assessment proceedings to continue, however recovery has been stayed. 5. Having heard learned counsel for the parties, we are of the view that since all the petitions have been disposed of by this Court in light of the judgment rendered in T.K.S. Builders (P.) Ltd. (supra), it will not be proper and just to take a view different from what has been consistently taken by this Court. 6. The petition is thus, dismissed. All pending applications also stand disposed of. DINESH MEHTA, J. VINOD KUMAR, J. FEBRUARY 3, 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 05/02/2026 at 12:37:11 Printed from counselvise.com "