Smt. Basanti Kela vs Income-Tax Officer ...
2025 Latest Caselaw 13392 Raj

Citation : 2025 Latest Caselaw 13392 Raj
Judgement Date : 17 September, 2025

Rajasthan High Court - Jodhpur

Smt. Basanti Kela vs Income-Tax Officer ... on 17 September, 2025

[2025:RJ-JD:41599-DB]

         HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                          JODHPUR
                      D.B. Civil Writ Petition No. 17284/2025

    Smt. Basanti Kela W/o Shri Mool Chand Kela, Aged About 55
    Years, Resident Of 776, Bhojavato Ka Bas, Soorsagar, Jodhpur -
    342024 (Rajasthan).
                                                                                   ----Petitioner
                                               Versus
    1.      Income-Tax            Officer,      Ward        3    (1),      Jodhpur,        Aayakar
            Bhawan, Paota C Road, Jodhpur (Rajasthan) - 342010 E-
            [email protected]
    2.      Additional         Commissioner             Of      Income        Tax,      Range   3,
            Jodhpur         Office       Of    Income-Tax           Department,            Aayakar
            Bhawan, Paota C Road Jodhpur (Rajasthan) - 342010
                                                                              ----Respondents


For Petitioner(s)                    :     Mr. Sharad Kothari
For Respondent(s)                    :     Mr. Sunil Bhandari



          HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM
                   HON'BLE MR. JUSTICE RAVI CHIRANIA

Order

17/09/2025

1. Mr. Bhandari, who appears on advance copy, agrees with Mr.

Kothari that one of the grounds raised is certainly covered by a

judgment of this Court.

2. Ground referred to is that the notice dated 13.06.2025 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 11:57:17 AM)

[2025:RJ-JD:41599-DB] (2 of 2) [CW-17284/2025]

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. Bhandari 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. Kothari 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 13.06.2025 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
                                       3-a.asopa/-




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

(Uploaded on 19/09/2025 at 11:57:17 AM)