Rajasthan High Court - Jodhpur
Dhanpal Jain vs Union Of India (2025:Rj-Jd:37570-Db) on 21 August, 2025
[2025:RJ-JD:37570-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 12526/2025
Dhanpal Jain S/o Late Shri Sundar Lal Jain, Aged About 47
Years, Resident Of 6, Vrindavan Vihar, Hiran Magri, Sector-6,
District Udaipur, Rajasthan.
----Petitioner
Versus
1. Union Of India, Through Secretary, Department Of
Revenue, Ministry Of Finance, Government Of India New
Delhi.
2. The Principal Commissioner Of Income Tax, Aaykar
Bhawan, Subcity Centre, Savina, District Udaipur.
3. The Jurisdictional Income Tax Officer, Ward 2 (1), Aaykar
Bhawan, Subcity Centre, Savina, District Udaipur.
4. The Income Tax Officer, Intelligence And Criminal
Investigation (I And Ci), Aaykar Bhawan, Subcity Centre,
Savina, Udaipur.
5. The Faceless Assessing Officer, Assessment Unit, National
Faceless Assessment Centre, Income Tax Department,
Ministry Of Finance, Government Of India, New Delhi.
----Respondents
For Petitioner : Mr. Lokesh Mathur
For Respondents : Mr. K.K. Bissa.
HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM
HON'BLE MR. JUSTICE SANDEEP TANEJA
Order
21/08/2025
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).
2. Indisputably, the notice to petitioner has been issued by the
JAO and not FAO.
[2025:RJ-JD:37570-DB] (2 of 2) [CW-12526/2025]
3. Shri Mathur 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 & Another2 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 28.03.2024 issued under
Section 148 of the Act and assessment order dated 05.03.2025
passed under Section 147 read with Section 144B of the Act with
liberty as prayed.
6. Petition disposed.
7. Consequently, all pending applications, if any, also stand
disposed.
(SANDEEP TANEJA),J (K.R. SHRIRAM),CJ
18-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)
Powered by TCPDF (www.tcpdf.org)
