Rakesh Jain V. Income Tax Officer Ward 29(1) & ANR.

W.P.(C)/19176/2025

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The petitioner, Rakesh Jain, filed a writ petition challenging the notice under Section 148 and the order under Section 148A(3) of the Income Tax Act, 1961, both dated 09.06.2025, for the assessment year 2019-20. The petitioner argued that only the Faceless Assessing Officer (FAO) should initiate such proceedings, not the Jurisdictional Assessing Officer (JAO). However, the court referenced a prior decision confirming that both FAO and JAO have the authority to initiate these proceedings, leading to the dismissal of the petition.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 823724 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 18-12-2025
• Assessment Year: misc
• Other Referred Cases: TKS Builders Pvt. Ltd. v Income Tax Officer Ward 25(3) New Delhi Neutral Citation 2024;DHC;8330-DB
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: SHLOK CHANDRA; NAINCY JAIN; MADHAVI SHUKLA; UDIT DAD
• Assessee Lawyers: SATYEN SETHI; ARTA PANDA; GARGI SETHEE
• Keywords: Faceless Assessing Officer; Income Tax; Jurisdictional Assessing Officer; Writ of Certiorari; Writ of prohibition
• Section: 148; 148A(3)

Judgement Text

"$~111 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 19176/2025 CM APPL. 79883/2025 CM APPL. 79884/2025 RAKESH JAIN .....Petitioner Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee Advs. versus INCOME TAX OFFICER WARD 29(1) & ANR. .....Respondent Through: Mr. Shlok Chandra, SSC with Ms. Naincy Jain, Ms. Madhavi Shukla, Jr. SCs and Mr. Udit Dad, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 18.12.2025 1. This writ petition has been filed by the petitioner with the following prayers : “(a) a Writ of Certiorari or a Writ in the nature of Certiorari or any other Writ, Order or Direction under Article 226 of the Constitution of India quashing and/or setting aside the impugned notice under Section 148 dated 09.06.2025 (Annexure P-1) and the order under Section 148A(3) of the Act dated 09.06.2025 for the assessment year 2019-20 (Annexure P-2); (b) a Writ of Prohibition or a Writ in the nature of Prohibition or any other Writ, Order or Direction under Article 226 of the Constitution of India directing Respondents No.1 and 2 not to take any action in furtherance to the Section 148 dated 09.06.2025 (Annexure P-1) and the order under Section 148A(3) of the Act dated 09.06.2025 for the assessment year 2019-20 (Annexure P-2) 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 23/12/2025 at 14:49:29 Printed from counselvise.com during the pendency of this petition; (c) To pass ad-interim orders in terms of prayer (b) above and; (d) To grant the Petitioner such further or other relief as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case.” 2. The submission made by Mr. Satyen Sethi, learned counsel for the petitioner is primarily, that it is the Faceless Assessing Officer (FAO), who is competent to initiate proceedings and not the Jurisdictional Assessing Officer (JAO). 3. Suffice to state that the issue is covered insofar as this court is concerned in terms of the judgment of this Court in the case of TKS Builders Pvt. Ltd. v Income Tax Officer Ward 25(3) New Delhi Neutral Citation 2024;DHC;8330-DB. 4. In other words, both the FAO as well as JAO are competent to initiate proceedings under Section 148 of the Income Tax Act, 1961 (Act). 5. If that be so, for parity of reasons and the fact that the issue stands settled, the only submission made by Mr. Satyen Sethi cannot be accepted. 6. The writ petition along with pending applications is dismissed. V. KAMESWAR RAO, J VINOD KUMAR, J DECEMBER 18, 2025 dd 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 23/12/2025 at 14:49:29 Printed from counselvise.com "