Case Law Analysis
|Income Tax Appellate Tribunal
SC Restores ITAT Jaipur’s Reassessment Jurisdiction After HC Quash | Section 148 Faceless Scheme : ITAT Jaipur
Supreme Court set aside a Rajasthan High Court order quashing a Section 148 reassessment notice, restoring the Income Tax Appellate Tribunal Jaipur’s jurisdiction to re-examine the case under the Faceless Assessment Scheme. The ruling clarifies that appellate jurisdiction under the Act remains distinct from writ jurisdiction, impacting reassessment proceedings pending before ITAT.