Rajasthan High Court - Jodhpur
Shabnam Fabrics Private Limited vs Union Of India (2025:Rj-Jd:42583-Db) on 23 September, 2025
[2025:RJ-JD:42583-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 916/2023
Shabnam Fabrics Private Limited, Registered Office Murli Vilas
Road, Kabragali, Bhilwara - 311001, Through Its Director Leela
Devi Darak W/o Subhash Chandra Darak, Aged About 57 Years,
Resident Of L.n.t. Road, Prabhat Authomoblie, Bhilwara,
Rajasthan - 311001.
----Petitioner
Versus
1. Union Of India, Through Secretary (Revenue), Ministry Of
Finance, North Block, New Delhi.
2. Principal Chief Commissioner Of Income Tax, Jaipur
Central Revenue Building, B.d. Road, Jaipur.
3. Income Tax Officer, Ward No. 1, Bhilwara (Raj.).
4. Central Board Of Direct Taxes, Through Chairman,
Department Of Revenue, Ministry Of Finance, North Block,
New Delhi.
----Respondents
For Petitioner : Mr. Sharad Kothari
For Respondents : Mr. K.K. Bissa with
Mr. G.S. Chouhan
HON'BLE CHIEF JUSTICE MR. K.R. SHRIRAM
HON'BLE MR. JUSTICE SANDEEP TANEJA
Order
23/09/2025
1. At the outset, Mr. Sharad Kothari 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.
(Uploaded on 23/09/2025 at 05:21:42 PM)
[2025:RJ-JD:42583-DB] (2 of 3) [CW-916/2023]
2. Mr. 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 28 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.
4. 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.
5. Mr. Sharad Kothari states that in view of the above, for the
present, petitioner will reserve his right to raise other grounds at
an appropriate stage.
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)
(Uploaded on 23/09/2025 at 05:21:42 PM)
[2025:RJ-JD:42583-DB] (3 of 3) [CW-916/2023]
6. Therefore, keeping open all rights and contentions of parties,
we quash and set aside notice dated 28 th July 2022 issued under
Section 148 of the Act with liberty as prayed.
7. Petition disposed.
8. Consequently, all pending applications, if any, also stand
disposed.
9. In case, if any re-assessment order is passed, the same will
also stand quashed and set aside.
(SANDEEP TANEJA),J (K.R. SHRIRAM),CJ
10-pooja/-
(Uploaded on 23/09/2025 at 05:21:42 PM)
Powered by TCPDF (www.tcpdf.org)
