Rajasthan High Court - Jodhpur
Gaze Fashion Trade Limited vs Assistant Commissioner Of Income Tax ... on 12 August, 2025
[2025:RJ-JD:35991-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 6031/2025
Gaze Fashion Trade Limited, Registered Office At Village Bedla
Udaipur City Udaipur Girwa Rajasthan India 313001 Through Its
Authorized Representative Mr Sumeet Agarwal Son Of Shyam
Sunder Agarwal Having Residence At Bunglow No 4 Anand
Vivhar Colony M M Choudey Ward Mp
----Petitioner
Versus
Assistant Commissioner Of Income Tax, Central Circle 1 Aaykar
Bhawan Subcity Centre Savinaudaipur Rajasthan
----Respondent
For Petitioner(s) : Mr. Sanjay Jhanwar, Sr. Advocate with
Mr. Rajat Sharma.
For Respondent(s) : Mr. K.K. Bissa.
HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM
HON'BLE MR. JUSTICE SANDEEP TANEJA
Order
12/08/2025
1. At the outset, respondent is seeking ten days' time to file
reply, but we are not inclined to grant any further time for the
reason being counsel for revenue was present before this Court on
17th March 2025 when interim order was granted to petitioner.
Even on 28th July 2025 when interim order was continued, counsel
for revenue had sought one week's to file reply. That one week's
time got over on 4th August 2025.
2. 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:35991-DB] (2 of 2) [CW-6031/2025]
3. Indisputably, the notice to petitioner has been issued by the
charged JAO and not FAO.
4. Mr. Jhanwar, senior 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.
5. 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.
6. Therefore, keeping open rights and contentions of parties,
we quash and set aside notice dated 30.03.2024 issued under
Section 148 of the Act with liberty as prayed.
7. Petition disposed.
8. Consequently, all pending applications, if any, also stand
disposed.
(SANDEEP TANEJA),J (K.R. SHRIRAM),CJ
16-a.asopa/-
1 [2024] 162 taxmann.com 225 (Bombay)
2 2025 SCCOnLine Raj 3386
3 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported)
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