Tiloka Ram vs Principal Commissioner Of Income Tax - 1 ...
2025 Latest Caselaw 13505 Raj

Rajasthan High Court - Jodhpur

Tiloka Ram vs Principal Commissioner Of Income Tax - 1 ... on 19 September, 2025

[2025:RJ-JD:41962-DB]

      HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                       JODHPUR

                 D.B. Civil Writ Petition No. 18450/2024

Tiloka Ram S/o Shri Hemaram, Aged About 48 Years, Godawari
Construction Company, Jhalra Road, Tehsil Kuchaman City,
Kuchaman City, District Deedwana- Kuchaman, Rajasthan-
341508.
                                                                       ----Petitioner
                                       Versus
1.       Principal Commissioner Of Income Tax - 1, Jodhpur,
         Aayakar Bhawan, Lal Maidan, Paota C Road, Jodhpur.
2.       Income Tax Officer, Ito Ward 1, Makrana, Rajasthan, Near
         Byepass Railway Overbridge, Shive Colony, Makrana,
         District Nagaur, Rajasthan-341505.
                                                                    ----Respondents


For Petitioner               :     Mr. Pushkar Taimini
For Respondents              :     Mr. K.K Bissa
                                   Mr. GS Chouhan



       HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM
          HON'BLE MRS. JUSTICE SANGEETA SHARMA

Order 19/09/2025

1. At the outset, Mr. Pushkar Taimini states that the legal

ground that the notice under Section 148 of the Income Tax Act,

1961 is not valid because it has been issued by Jurisdictional

Assessing Officer (JAO) and not Faceless Assessing Officer (FAO),

has not been taken. Counsel states in the Court that petition is yet

to be admitted and if the Court insists, petitioner will take out an

application for adding grounds.

2. Mr. K.K Bissa states that this Court has taken a view that

such a notice will be invalid and he will not insist on formal

amendment in the petition.

3. Ground referred to is that the notice dated 20th March 2024

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

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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

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.

4. 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.

5. Mr. Pushkar Taimini states that in view of the above, for the

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

an appropriate stage.

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

we quash and set aside notice dated 20 th March 2024 issued under

Section 148 of the Act with liberty as prayed.

7. Petition disposed.

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

disposed.

1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported) 2 2025 SCC OnLine Raj 3386 3 [2024] 162 taxmann.com 225 (Bombay)

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

also stand quashed and set aside.

(SANGEETA SHARMA),J (K.R. SHRIRAM),CJ 25-divyaP/-

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