No Escape from Reassessment – Faceless or Not, Reassessment Stands- HC Dismisses Challenge on JAO vs FAO- Delhi HC-Jurisdictional AO Can Still Issue Reassessment Notices Despite Faceless SchemeSummary: The Delhi High Court has ruled that a Jurisdictional Assessing Officer (JAO) can validly initiate reassessment proceedings, despite the introduction of the faceless assessment scheme. The Delhi High Court upheld its position and allowed the reassessment to proceed, granting the petitioner the right to address other issues during the process. Though the Supreme Court has entertained an SLP in PC Jeweller Ltd. & stayed the operation of adverse orders, the Delhi High Court reaffirmed its earlier position. In contrast, the Delhi High Court in T.K.S. It is significant that most High Court rulings, including the Karnataka HC’s detailed judgment of 28.08.2025, were delivered without reference to this Supreme Court development.