Sunita Hydrocolloids Private Limited vs The Assistant Commissioner Of Income ...
2025 Latest Caselaw 13529 Raj

Rajasthan High Court - Jodhpur

Sunita Hydrocolloids Private Limited vs The Assistant Commissioner Of Income ... on 19 September, 2025

[2025:RJ-JD:41960-DB]

         HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                          JODHPUR
                      D.B. Civil Writ Petition No. 10801/2023
    Sunita Hydrocolloids Private Limited, (Formerly Known As Ornare
    Health Life Private Limited) Having Registered Office At L.s.
    No.513/b At Manjusar Tehsil Salvi, Vadodara (Gujarat) - 391775
    Through Director Purshottam Kumar Hissaria, Aged About 67
    Years.
                                                                                    ----Petitioner
                                                Versus
    1.       The Assistant Commissioner Of Income Tax, ACIT/DCIT
             Circle - 1, Jodhpur (Rajasthan) - 342010
    2.       The Principal Commissioner Of Income Tax, Jodhpur-1,
             Aaykar Bhawan, Paota C Road, Jodhpur (Rajasthan) -
             342010
                                                                               ----Respondents


For Petitioner                       :     Mr. Sanjay Jhanwar Sr. Adv Through
                                           VC with Mr. Prateek Gattani
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. Mr. Bissa, who appears on advance copy, agrees with Mr.

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

judgment of this Court.

2. Ground referred to is that the notice dated 10 th April 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 20/09/2025 at 02:12:57 PM)

[2025:RJ-JD:41960-DB] (2 of 2) [CW-10801/2023]

Officer & Another2 and Hexaware Technologies Ltd. Vs.

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

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

3. At the same time, Mr. 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. Jhanwar 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 10 th April 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, any re-assessment order is passed after filing the

present petition, the same will also stand quashed and set aside.

(SANGEETA SHARMA),J (K.R. SHRIRAM),CJ 23-divyaP/-

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

(Uploaded on 20/09/2025 at 02:12:57 PM)

Powered by TCPDF (www.tcpdf.org)