Rekha Rani Aggarwal vs Additional Commissioner Of Income Tax - ...
2025 Latest Caselaw 11729 Raj

Citation : 2025 Latest Caselaw 11729 Raj
Judgement Date : 27 August, 2025

Rajasthan High Court - Jodhpur

Rekha Rani Aggarwal vs Additional Commissioner Of Income Tax - ... on 27 August, 2025

Author: Pushpendra Singh Bhati

Bench: Pushpendra Singh Bhati

[2025:RJ-JD:38317-DB]

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR
                D.B. Civil Writ Petition No. 15912/2025
Rekha Rani Aggarwal, Aged About 45 Years, C/o Pradeep Kumar
Aggarwal, Aged About 45 Years, R/o 6, Nagpal Colony, Street
No. 2, Nagpal Colony, Sri Ganganagar, Rajasthan
                                                                       ----Petitioner
                                       Versus
1.       Additional Commissioner Of Income Tax - Range 1
         Bikaner, Income Tax Office, 3B, Opposite Police Line,
         Abohar Road, Sri Ganganagar
2.       Principal Chief Commissioner Of Income Tax (National E-
         Assessment Center), 2Nd Floor, E-Ramp, Jawaharlal
         Nehru Stadium Delhi - 110003
3.       Central Board Of Direct Taxes, Cbdt Headquarters North
         Block, (Department Of Revenue), New Delhi - 110001
4.       Income Tax Officer, Ito Ward 1, Sri Ganganagar
5.       Principal Chief Commissioner Of Income Tax, Rajasthan,
         New Central Revenue Building, Bhagwan Dass Road,
         Statue Circle, Jaipur
                                                                    ----Respondents


For Petitioner(s)            :     Mr. Sharad Kothari
For Respondent(s)            :     Mr. K.K. Bissa


     HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI

HON'BLE MR. JUSTICE SANDEEP TANEJA Order

27/08/2025

1. Learned counsel for the parties submits that the controversy

involved in this case is squarely covered by the order dated

21.08.2025 passed by a Coordinate Bench of this Court in D.B.

Civil Writ Petition No.14428/2025 titled as "Kamini Jindal Vs.

Additional Commissioner of Income Tax - Range 1 & Ors.". The

order dated 21.08.2025 reads as under :-

"1. One of the primary grounds raised is that notice under Section 148 of the Income-tax Act, 1961 has been issued by Jurisdictional Assessing Officer (JAO) and not Faceless Assessing Officer (FAO).

[2025:RJ-JD:38317-DB] (2 of 2) [CW-15912/2025]

2. Indisputably, the notice to petitioner has been issued by the JAO and not FAO.

3. Shri Pranjul Mehta counsel for petitioner is correct in submitting that this issue has been extensively dealt with in Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income- tax, Circle 15(1)(2)1, Sharda Devi Chhajer Vs. The Income Tax Officer & Another 2 and Shree Cement Limited Vs. Assistant Commissioner of Income-Tax & Others3.

4. Shri Bissa submitted 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. Therefore, keeping open all rights and contentions of parties, we quash and set aside notice dated 17.06.2025 issued under Section 148 of the Act with liberty as prayed.

6. Petition disposed.

7. Consequently, all pending applications, if any, also stand disposed."

2. The present civil writ petition is disposed of on the same

terms.

(SANDEEP TANEJA), J (DR. PUSHPENDRA SINGH BHATI),J

112-deep/-