Abhishek Patni vs Income Tax Officer ...
2025 Latest Caselaw 9852 Raj

Rajasthan High Court - Jodhpur

Abhishek Patni vs Income Tax Officer ... on 22 August, 2025

[2025:RJ-JD:37681-DB]

         HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                          JODHPUR
                      D.B. Civil Writ Petition No. 12840/2023

    Abhishek Patni S/o Naveen Chandra Patni, Aged About 41 Years,
    R/o 6 And 7 Bank Nagar, Madhuvan, Chittorgarh, Rajasthan,
    312001
                                                                                    ----Petitioner
                                                Versus
    Income Tax Officer, Ward-1, Chittor, Chittorgarh, Rajasthan, Fort
    Road, Chittorgarh, Chittorgarh, Rajasthan, 312001
                                                                                ----Respondent


For Petitioner                       :     Mr. Mahendra Gargieya, through V.C.
                                           Mr. Jaideep Singh Saluja
For Respondent                       :     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.

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.

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] (2 of 2) [CW-12840/2023]

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 12.04.2023 issued under

Section 148 of the Act with liberty as prayed.

6. In view of above, we also clarify that petitioner did not press

other grounds.

7. Petition disposed.

8. Consequently, all pending applications, if any, also stand

disposed.

(SANDEEP TANEJA),J (K.R. SHRIRAM),CJ

11-MohitTak/-

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