Rajasthan High Court - Jodhpur
Shreenath Residency Developers ... vs Union Of India (2025:Rj-Jd:37681-Db) on 22 August, 2025
[2025:RJ-JD:37681-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 2207/2023
Shreenath Residency Developers Private Limited, Through Its
Director Shri Praveen Kumar Shrimali, Aged About 53 Years, R/o
- Tehsil Road, Nathdwara, Rajsamand (Rajasthan).
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Commissioner Of Income Tax, Jaipur, Central
Revenue Building, B.d. Road, Jaipur.
3. Assistant Commissioner Of Income Tax, Central Circle-1,
Aaykar Bhawan, Subcity Centre, Savina, Udaipur (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
For Petitioner : Mr. Priyansh Arora
For Respondents : Mr. K.K. Bissa
HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM
HON'BLE MR. JUSTICE SANDEEP TANEJA
Order
22/08/2025
1. Counsel for petitioner states that 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.
3. Counsel for petitioner is correct in submitting that this issue
has been extensively dealt with in Hexaware Technologies Ltd.
[2025:RJ-JD:37681-DB] (2 of 3) [CW-2207/2023]
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 26.03.2022 issued under
Section 148 of the Act with liberty as prayed.
6. At this stage, we are informed by counsel for petitioner that
after petition was filed proceedings were continued by department
and an order dated 30.03.2023 under Section 147 of the Act has
been passed.
7. We would agree with counsel for petitioner that this order is
also unsustainable because notice pursuant to which these
proceedings were continued itself has been held to be not valid.
Therefore, this order is also quashed and set aside.
8. In view of above, we also clarify that petitioner did not press
other grounds.
9. Petition disposed.
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)
[2025:RJ-JD:37681-DB] (3 of 3) [CW-2207/2023]
10. Consequently, all pending applications, if any, also stand
disposed.
(SANDEEP TANEJA),J (K.R. SHRIRAM),CJ
6-MohitTak/-
Powered by TCPDF (www.tcpdf.org)
