Miraj Retails Pvt. Ltd vs The Income Tax Officer ...
2025 Latest Caselaw 13319 Raj

Citation : 2025 Latest Caselaw 13319 Raj
Judgement Date : 16 September, 2025

Rajasthan High Court - Jodhpur

Miraj Retails Pvt. Ltd vs The Income Tax Officer ... on 16 September, 2025

[2025:RJ-JD:41274-DB]

         HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                          JODHPUR
                      D.B. Civil Writ Petition No. 14287/2023

    Miraj Retails Pvt. Ltd., Having Registered Address At Sant Krapa,
    Upali    Odan,        Nathdwara,           Rajsamand,            Rajasthan             -   313301
    Through Authorized Representative Mr. Manohar Paliwal, S/o
    Indra Paliwal, Chandpole Girwa, Udaipur, Rajasthan - 313001
    Email     Id-     [email protected]                        Mobile          No.-   91-
    8875016288
                                                                                    ----Petitioner
                                                Versus
    The Income Tax Officer, Ito Wd-1, Commerce House, Collectorate
    Road,       Rajsamand,               Rajasthan           -      313326            Email       Id-
    [email protected]
                                                                                ----Respondent


For Petitioner                       :     Mr. Pranav Bhardwaj for Mr. Sanjay
                                           Nahar, Advocate.
For Respondent(s)                    :     Mr. K.K. Bissa, Advocate.



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

HON'BLE MR. JUSTICE RAVI CHIRANIA

Order

16/09/2025

1. Mr. K.K. Bissa agrees with Mr. Pranay Bhardwaj that one of

the grounds raised is certainly covered by a judgment of this

Court.

2. Ground referred to is that the notice dated 31.03.2023 under

Section 148 of the Income Tax Act, 1961 has been issued by a

Jurisdictional Assessing Officer (JAO) and not Faceless Assessing

Officer (FAO) and this Court in the case of Shree Cement

Limited Vs. Assistant Commissioner of Income-Tax &

Others1 following Sharda Devi Chhajer Vs. The Income Tax

1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported)

(Uploaded on 19/09/2025 at 11:50:05 AM)

[2025:RJ-JD:41274-DB] (2 of 2) [CW-14287/2023]

Officer & Another2 and Hexaware Technologies Ltd. Vs.

Assistant Commissioner of Income-tax, Circle 15(1)(2) 3,

has held that such a notice will be bad and not valid.

3. At the same time, Mr. K.K. Bissa states 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.

4. Mr. Pranay Bhardwaj states that in view of the above, for the

present, petitioner will reserve his right to raise other grounds at

an appropriate stage.

5. Therefore, keeping open all rights and contentions of parties,

we quash and set aside notice dated 31.03.2023 issued under

Section 148 of the Act with liberty as prayed.

6. Petition disposed.

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

disposed.

8. In case, if any re-assessment order is passed, the same will

also stand quashed and set aside.

                                       (RAVI CHIRANIA),J                                             (K.R. SHRIRAM),CJ
                                       22-a.asopa/-




                                   2    2025 SCC OnLine 3386
                                   3    [2024] 162 taxmann.com 225(Bombay)

(Uploaded on 19/09/2025 at 11:50:05 AM)