Ratan Sirohi vs Office Of The Income Tax Department ...
2025 Latest Caselaw 13533 Raj

Rajasthan High Court - Jodhpur

Ratan Sirohi vs Office Of The Income Tax Department ... on 19 September, 2025

[2025:RJ-JD:41958-DB]

         HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
                          JODHPUR
                      D.B. Civil Writ Petition No. 19706/2022
    Ratan Sirohi S/o Gopal Kishan Sirohi, Aged About 44 Years,
    Sirohi Shoe Maker, Opp. Karni Market Phad Bazad, Bikaner,
    Rajasthan 334001
                                                                                    ----Petitioner
                                                Versus
    1.       Office Of The Income Tax Department, Ito Ward-1(1),
             Bkn, Aaykar Bhawan, Rani Bazar, Bikaner, Rajasthan -
             3340001.
    2.       Central Board Of Direct Taxes, Through Chairperson,
             Type-7, Bungalow No. 75, New Moti Bagh, New Delhi -
             110021
                                                                               ----Respondents


For Petitioner                       :     Mr. Rajat Sharma, through VC
For Respondents                      :     Mr. K.K. Bissa, Mr. G.S. Chouhan


              HON'BLE 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. Sharma that one of the grounds raised certainly is covered by

a judgment of this Court.

2. Ground referred to is that the notice dated 26 th July 2022

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

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.

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

(Uploaded on 20/09/2025 at 01:56:36 PM)

[2025:RJ-JD:41958-DB] (2 of 2) [CW-19706/2022]

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. Sharma states that in view of the above, for the present,

petitioner will reserve its 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 26 th July 2022 issued under

Section 148 of the Act with liberty as prayed.

6. We are informed that after the petition was filed, an

assessment order dated 31st May 2023 has already been passed.

Since we have held that the notice issued under Section 148 of

the Act itself is not valid, the consequential assessment order

cannot be sustained. The same is also quashed and set aside.

7. Petition disposed.

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

disposed.

(SANGEETA SHARMA),J (K.R. SHRIRAM),CJ 16-pooja/-

(Uploaded on 20/09/2025 at 01:56:36 PM)

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