Delhi High Court Upholds Reassessment by Jurisdictional AO – Distinguishes from Hexaware Ruling
The case concerns a writ petition challenging the reassessment initiated under Section 148 by the Jurisdictional Assessing Officer (JAO). The central question was whether a notice issued by the JAO complied with the requirements of the Faceless Scheme of Assessment, introduced under Sections 144B and 151A – T.K.S. Builders Pvt.…