The Supreme Court will take up on November 28, the petitions filed by Congress leaders Rahul Gandhi, Sonia Gandhi, Priyanka Gandhi Wadra, along with the Aam Aadmi Party (AAP), challenging the decision of income tax authorities to transfer their tax assessments to the Central Circle.
Earlier on October 18, the Supreme Court had adjourned hearing on the petitions and directed the respondent not to pass any assessment order.
The Bench of Justice Sanjiv Khanna and Justice S.V.N. Bhatti had issued orders on a clutch of special leave petitions challenging an order passed by the Delhi High Court in May this year upholding the transfer orders.
The petitioners had accused the respondent of rushing the assessments.
Earlier in October 2023, Senior Advocate Abhishek Manu Singhvi, appearing for the Aam Aadmi Party, had criticised the High Court’s observation that even after the concept of e-assessment and faceless assessment were introduced in 2019 and 2020 respectively, the jurisdictional assessing officer would continue to exercise concurrent jurisdiction with the faceless assessing officer.
He said this had led to overlapping subject-matter and was contrary to a Central Board of Direct Taxes circular, which clearly demarcated the matters that could be dealt with each. He further said that there was also a non-application of mind.