Rajasthan High Court - Jodhpur
Velocity Stock Mart Private Limited vs Income Tax Officer ... on 24 September, 2025
[2025:RJ-JD:42752-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 18972/2025
Velocity Stock Mart Private Limited, Through Its Director, Sh.
Sunil Kumar Maliwal, Aged 57 Years, S/o Late Sh. Rameshwar
Lal Maliwal, 65 C, Khubha Nagar Chittorgarh - 312001,
Rajasthan.
----Petitioner
Versus
1. Income Tax Officer, Ward-1, Income Tax Department, Fort
Road, Chittorgarh - 312001, Rajasthan.
2. Additional Commissioner Of Income Tax, Range 2,
Aayakar Bhawan, Udaipur.
----Respondents
For Petitioner : Mr. Anjay Kothari with
Mr. Amit Sharma
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
24/09/2025
1. All office objections waived.
2. Mr. Bissa, who appears on advance copy, agrees with
Mr. Kothari that one of the grounds raised certainly is covered by a
judgment of this Court.
3. Ground referred to is that the notice dated 10 th June 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
Officer & Another2 and Hexaware Technologies Ltd. Vs.
1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported)
2 2025 SCCOnLine Raj 3386
(Uploaded on 25/09/2025 at 12:10:04 PM)
[2025:RJ-JD:42752-DB] (2 of 2) [CW-18972/2025]
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. Kothari states that in view of the above, for the present,
petitioner will reserve its 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 10 th June 2025 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
13-pooja/-
3 [2024] 162 taxmann.com 225 (Bombay)
(Uploaded on 25/09/2025 at 12:10:04 PM)
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