Vikash Sharma vs Income-Tax Officer ...
2025 Latest Caselaw 13263 Raj

Rajasthan High Court - Jodhpur

Vikash Sharma vs Income-Tax Officer ... on 16 September, 2025

[2025:RJ-JD:41165-DB]

         HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                          JODHPUR
                      D.B. Civil Writ Petition No. 16733/2025

    Vikash Sharma S/o Shri Mahaveer Prasad Sharma, Aged About
    33 Years, Resident Vpo Roda, Ward No.6, District Bikaner,
    Rajasthan.
                                                                                    ----Petitioner
                                                Versus
    Income-Tax Officer, Ward Nokha Ward No 28. Behind Pwd Office
    Sujangarh Road Nokha District Bikaner
                                                                                ----Respondent


For Petitioner                       :    Mr. Lokesh Mathur, Advocate
                                          Mr. Prakash Kumar, Advocate
                                          Mr. Hemant Singh Solanki, Advocate
For Respondent                       :     Mr. K.K. Bissa, Advocate



              HON'BLE CHIEF JUSTICE MR. K.R. SHRIRAM

HON'BLE MR. JUSTICE RAVI CHIRANIA

Order

16/09/2025

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.

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. 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)

(Uploaded on 17/09/2025 at 05:12:59 PM)

[2025:RJ-JD:41165-DB] (2 of 2) [CW-16733/2025]

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 29.05.2025 issued under

Section 148 of the Act and assessment order dated 29.05.2025

passed under Section 148A(3) of the Act with liberty as prayed.

6. Petition disposed.

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

disposed.

                                   (RAVI CHIRANIA),J                                             (K.R. SHRIRAM),CJ
                                    10-pooja/-

(Uploaded on 17/09/2025 at 05:12:59 PM)

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