Rajasthan High Court - Jodhpur
Shabnam Fabrics Private Limited vs Union Of India (2025:Rj-Jd:42583-Db) on 23 September, 2025
[2025:RJ-JD:42583-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 916/2023
Shabnam Fabrics Private Limited, Registered Office Murli Vilas
Road, Kabragali, Bhilwara - 311001, Through Its Director Leela
Devi Darak W/o Subhash Chandra Darak, Aged About 57 Years,
Resident Of L.n.t. Road, Prabhat Authomoblie, Bhilwara,
Rajasthan - 311001.
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
For Petitioner : Mr. Sharad Kothari
For Respondents : Mr. K.K. Bissa with
Mr. G.S. Chouhan
HON'BLE CHIEF JUSTICE MR. K.R. SHRIRAM
HON'BLE MR. JUSTICE SANDEEP TANEJA Order 23/09/2025
1. At the outset, Mr. Sharad Kothari states that the legal ground that the notice under Section 148 of the Income Tax Act, 1961 is not valid because it has been issued by Jurisdictional Assessing Officer (JAO) and not Faceless Assessing Officer (FAO), has not been taken. Counsel states in the Court that petition is yet to be admitted and if the Court insists, petitioner will take out an application for adding grounds.
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2. Mr. Bissa states that this Court has taken a view that such a notice will be invalid and he will not insist on formal amendment in the petition.
3. Ground referred to is that the notice dated 28 th July 2022 under Section 148 of the Income Tax Act, 1961 has been issued by a Jurisdictional Assessing Officer (JAO) and not Faceless Assessing Officer (FAO) and this Court in the case of Shree Cement Limited Vs. Assistant Commissioner of Income- Tax& Others1 following Sharda Devi Chhajer Vs. The Income Tax Officer & Another2 and Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income-tax, Circle 15(1)(2) 3, has held that such a notice will be bad and not valid.
4. At the same time, Mr. Bissa states that in Hexaware Technologies Ltd. (supra), Revenue has preferred a Special Leave Petition and notice has been issued. Counsel states that in view of the law as it stands today, Court may grant the prayer of petitioner but in case the Apex Court interferes with judgment in Hexaware Technologies Ltd. (supra), Sharda Devi Chhajer (supra) or Shree Cement Limited (supra), then Revenue should be given liberty to revive the notice issued under Section 148 of the Act.
5. Mr. Sharad Kothari states that in view of the above, for the present, petitioner will reserve his right to raise other grounds at an appropriate stage.
1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported) 2 2025 SCC OnLine Raj 3386 3 [2024] 162 taxmann.com 225 (Bombay) (Uploaded on 23/09/2025 at 05:21:42 PM) (Downloaded on 23/09/2025 at 08:42:37 PM) [2025:RJ-JD:42583-DB] (3 of 3) [CW-916/2023]
6. Therefore, keeping open all rights and contentions of parties, we quash and set aside notice dated 28 th July 2022 issued under Section 148 of the Act with liberty as prayed.
7. Petition disposed.
8. Consequently, all pending applications, if any, also stand disposed.
9. In case, if any re-assessment order is passed, the same will also stand quashed and set aside.
(SANDEEP TANEJA),J (K.R. SHRIRAM),CJ 10-pooja/-
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