Kanwaljeet Kaur v. ACIT (2025) 480 ITR 50 / 171 taxmann.com 174 (Delhi)(HC)
S. 147 : Reassessment-Face less assessment-Notice under section 148 issued by jurisdictional Assessing Officer held valid despite faceless assessment regime-Approval under section 151 by Joint Commissioner after 1-4-2021 invalid-In search cases, section 147 can be invoked where sections 153A/153C are inapplicable-Limitation for AYs 2013-14 and 2014-15 to be tested in light of TOLA and Ashish Agarwal / Rajeev Bansal-Matter remanded. [[S. 144B, 148, 149(1), proviso 3, 151, 153A, 153C, Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, s. 3(1), Art. 226]
On writ Court held that section 148 notices issued by the jurisdictional Assessing Officer were valid notwithstanding the faceless regime. However, approval under section 151 by the Joint Commissioner after 1-4-2021 was invalid. It was also held that in search matters, reassessment under section 147 is permissible where proceedings under sections 153A/153C cannot be initiated. The issue of limitation was remitted to the Assessing Officer to be examined in the light of TOLA and the Supreme Court decisions in UOI v. Rajeev Bansal, (2024) 469 ITR 46 (SC); UOI v. Ashish Agarwal, (2022) 444 ITR 1 (SC). Matter remanded. (AY. 2013-14, 2014-15)
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