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2022 (11) TMI 1175 - HC - Income TaxValidity of Faceless assessment - maintainability of the that writ petition on the ground of territorial jurisdiction since the PAN AO, was located outside Delhi - Penalty proceedings u/s 271AAC (1) - HELD THAT:- View expressed by a co-ordinate bench of this Court in RKKR foundation [2021 (5) TMI 496 - DELHI HIGH COURT] has not taken into account the entire conspectus of the legal position in assignment proceedings with reference to the hierarchy of appellate authorities under the Act, 1961 and that the matter requires a deeper consideration. We are also of the view that applying the doctrine of forum non-conveniens as laid down by a Full bench of this Court in Sterling Agro [2012 (6) TMI 76 - DELHI HIGH COURT - LB] this Court can refuse to entertain the writ petitions where the jurisdictional assessing officer i.e. JAO is based outside the NCT of Delhi. It would be appropriate to refer this matter to a larger bench for a conclusive view as this issue will arise repeatedly in many cases. Keeping in view the complexity of the legal issues involved and since we have doubted the correctness of the view expressed by a coordinate bench of this Court in RKKR Foundation [2021 (5) TMI 770 - DELHI HIGH COURT] wherein this Court had decided to exercise its jurisdiction in a similar matter where the jurisdictional assessing officer was located outside the NCT of Delhi, we are of the considered view that the aforesaid questions of law requires to be settled and decided by way of an authoritative pronouncement by a larger bench of this Court.
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