Rajasthan High Court - Jodhpur
M/S. Naman Buildcon vs Union Of India (2025:Rj-Jd:36044-Db) on 12 August, 2025
[2025:RJ-JD:36044-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 4645/2023
M/s. Naman Buildcon, Through Its Authorized Partner Vinit
Asopa S/o Girija Shankar Asopa, Aged About 42 Years, Having
Its Registered Office At A-12, Karni Nagr, Pawanpuri, Bikaner
(Raj.).
----Petitioner
Versus
1. Union Of India, Through Its Joint Assistant Commissioner
Of Income Tax, Ministry Of Finance, National E-
Assessment Centre, Delhi Having Its Office At - 401, 2Nd
Floor, E-Ramp, Jawaharlal Nehru Stadium, Delhi-110003.
2. Additional Commissioner Of Income Tax, Range-1, The
Department Of Income Tax, Bikaner (Raj.).
3. The Principal Commissioner Of Income Tax, Bikaner
(Raj.).
4. Income Tax Officer, Ward-1(2), Aaykar Bhawan, Rani
Bazar, Bikaner, Rajasthan, 334001
----Respondents
For Petitioner(s) : Mr. Atharv Mundra through V.C.
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. Counsel for respondent Shri K.K. Bissa, in fairness and as an
Officer of the Court, states that in view of the law, as it stands
today, originating from the judgments in Hexaware
Technologies Ltd. v. Assistant Commissioner of Income-
Tax, circle 15(1)(2)1 followed by this Court in Sharda Devi
Chhajer v. The Income Tax Officer & Another 2 as also in
Shree Cement Limited v. Assistant Commissioner of Income
Tax and Others3, it is clear that the notice under Section 148 of
1 [2024] 162 taxmann.com 225 (Bombay)
2 2025 SCC OnLine Raj3386
3 DB Civil Writ Petition No.10540/2024 dated 05.08.2025 (unreported)
[2025:RJ-JD:36044-DB] (2 of 2) [CW-4645/2023]
the Income Tax Act, 1961 (for short 'the Act') has to be issued by
a Faceless Assessing Officer (FAO) whereas, admittedly in this
case it is the Jurisdictional Assessing Officer (JAO) who has issued
the notice. Therefore, as the law stands today, notice is bad in
law.
2. Shri Bissa further 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 the 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.
3. In our view that is a very fair request. Therefore, we make
the Rule returnable forthwith. The notices dated 13.04.2021
issued under Section 148 of the Act, 18.05.2022 issued under
Section 148A(B) of the Act & 16.03.2023 issued under Section
142(1) of the Act and order dated 12.07.2022 passed under
Section 142(1) of the Act are quashed and set aside with liberty
as prayed.
4. Petition disposed.
5. Consequently, all pending applications, if any, also stand
disposed.
(SANDEEP TANEJA),J (K.R. SHRIRAM),CJ
27-a.asopa/-
Powered by TCPDF (www.tcpdf.org)
