KANWALJEET KAUR Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) This batch of writ petitions had called in question the reassessment action initiated by the respondents for different Assessment Years 'AYs'. Although learned counsels for respective sides had placed detailed charts on our record identifying the AYs to which each writ petition independently pertains, we for the purposes of disposal, do not deem it necessary to extract those copious charts herein.

(2.) The principal questions which arose for determination were broadly identified by us in our order of 5/8/2024 and which is extracted hereunder: -

(3.) Suffice it to note that insofar as question 'C' is concerned, the challenge was addressed by the writ petitioners who had asserted that by virtue of Sec. 151A of the Income Tax Act, 1961 'Act' and since the same had introduced the 'E-Assessment of Income Escaping Assessment Scheme, 2022', the jurisdictional Assessing Officer 'AO' would have no authority to undertake a reassessment. The aforesaid challenge, however, was negated by us while examining a batch of writ petitions in T.K.S. Builders (P) Ltd. v. Income Tax Officer 2024 SCC OnLine Del 7508 and where we came to render the following conclusions: -