Rajasthan High Court - Jodhpur
Shri Dev Madanlal Adania vs Income-Tax Officer ... on 2 July, 2025
[2025:RJ-JD:28499-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 11680/2025
Shri Dev Madanlal Adania son of Shri Madanlal Adania, aged
about 41 years, resident of 1202, Oshiwara Yashodeep CHS
Limited, Opposite Hira Panna Shopping Mall, Jogeshwari (West),
Mumbai- 400102 (Maharashtra).
----Petitioner
Versus
1. Income-Tax Officer, Ward-1, Pali Mandia Road, Pali-
306401 E- [email protected]
2. Additional Commissioner of Income Tax, Range 1 Jodhpur,
Office of Income Department, Aayakar Bhawan, Paota C
Road, Jodhpur (Rajasthan)- 342010.
----Respondents
For Petitioner(s) : Mr. Prateek Gattani, Advocate
For Respondent(s) : Mr. K.K. Bissa, Advocate
HON'BLE MR. JUSTICE SHREE CHANDRASHEKHAR
HON'BLE MR. JUSTICE SANDEEP SHAH
Order
02/07/2025
The Revenue has filed a reply and raised an objection to this
writ petition, more particularly as stated in paragraph nos.7 & 8 of
the writ petition, which are quoted as under:-
"7. Thus, the case selected through Automation selection under
High Risk Potential Cases to the JAO and the JAO has initiated
proceedings u/s 148A by adopting due statutory procedure and
after verification of the facts material available on record based on
the credible and reliable data as well as cogent and concrete
information available with this office during the performance of
duty.
8. That it is further relevant to submit here that as regard to
ground(s) / objection(s) mentioned by the applicant (assessee) in
its writ petition vide Para-R not acceptable as the order u/s 148A(3)
has duly been passed by the JAO after obtaining prior approval
[2025:RJ-JD:28499-DB] (2 of 3) [CW-11680/2025]
through system (ITBA) which was accorded in terms of section 151
and the approval order has also been digital signed through DSC.
Copy of approved order enclosed marked as Annexure-R/3."
2. This writ petition seeks to challenge order dated
05th May 2025 passed under section 148A (3) of the Income
Tax Act, 1961.
3. Mr. Prateek Gattani, the learned counsel appearing for the
petitioner and Mr. K.K. Bissa, the learned counsel appearing for
the Revenue have informed the Court that a batch of writ petitions
vide D.B. Writ Petition No.11787/2024 titled "Sharda Devi Chhajer
v. The Income Tax Officer and Anr." and analogous cases have
already been decided by a co-ordinate Bench of this Court vide
judgment rendered on 19th March 2025. In the aforesaid
Judgment, a co-ordinate Bench of this Court held as under:-
"20. Thus, this Court holds that the mandate of Section 151A of the
Act of 1961 has to be strictly followed as there cannot be a way out
of doing the same. This Court also holds that the JAO shall not have
the jurisdiction to issue notices under Section 148 of the Act of
1961, as it would not only render Section 151A weak, but may also
lead to its diminishing activation. For the purpose of assessment
and reassessment under Sections 147, 148 & 148A and in light of
the sanction under Section 151A, adherence has to be made to
algorithm based random assessing system, and therefore, the
impugned notices deserve to be quashed.
21. Consequently, the present writ petitions are allowed.
Accordingly, the impugned Notices are quashed and set aside, as far
as the jurisdiction of JAOs for the purpose of Sections 148 & 148A of
the Act of 1961 to issue the same is concerned. The question raised
herein stands answered in the terms indicated above, with liberty to
the respondents to issue fresh notices in compliance of the CBDT
Notification dated 29.03.2022, by keeping the FAO as assessing
officer.
21.1 However, the time spent during the pendency of the present
litigation in the Court, shall be excluded for the purpose of
computing limitation for issuance of fresh notices, in case, need
arised.
[2025:RJ-JD:28499-DB] (3 of 3) [CW-11680/2025]
21.2 All pending applications stand disposed of"
4. Following the decision in "Sharda Devi Chhajer", this Court
dealt with another batch of writ petitions vide D.B. Civil Writ
Petition No.3270 of 2023 titled "M/s. S.M. Industries v. Union of
India and Anr." and analogous cases and disposed of those writ
petitions in the light of the decision rendered in "Sharda Devi
Chhajer". Following the aforementioned decisions in "Sharda Devi
Chhajer" and "M/s. S.M. Industries", the present writ petition is
allowed by setting aside the order dated 05 th May 2025 passed
under section 148A (3) of the Income Tax Act, 1961. The notice
dated 05th May 2025 issued under section 148 of IT Act is also
quashed with liberty to the Revenue to proceed further in the
matter, if so decided, to issue fresh notices in compliance of the
C.B.D.T. Notification dated 29th March 2022 by keeping F.A.O. as
the Assessing Officer.
5. D.B. Civil Writ Petition No.11680 of 2025 is allowed in terms
of the decision in "Sharda Devi Chhajer".
(SANDEEP SHAH),J (SHREE CHANDRASHEKHAR),J
162-devrajP/-
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