[Cites 2, Cited by 0]
Rajasthan High Court - Jodhpur
M/S Tushar Enterprises vs The Income Tax Officer ... on 27 January, 2026
[2026:RJ-JD:4642-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 1729/2026
M/s Tushar Enterprises, Through Its Partner Shikhar Chand
Bothra S/o Keshari Chand Bothra, Age About 71 Years, D-402
Shardha Celebrity Homes, Tejeshwar Nagar, Pal Road Jodhpur-
342008, Rajasthan. Pan- Aafft7797L
----Petitioner
Versus
The Income Tax Officer, Ward - 3(1), Jodhpur Having Its Address
At Aayakar Bhawan, Paota C Road, Jodhpur.
----Respondent
For Petitioner(s) : Mr. Harshwardhan Singh Chundawat
For Respondent(s) : Mr. Sunil Bhandari
HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA
HON'BLE MR. JUSTICE BALJINDER SINGH SANDHU
Order
27/01/2026
1. Issue notice.
2. Mr. Sunil Bhandari, learned counsel for the respondent
accepts notice.
3. The present writ petition is filed against the impugned notice
dated 30.08.2024 issued under Section 148 of the Income Tax
Act, 1961 for Assessment Year 2019-2020.
2. On a court query, learned counsel for the respondents, at the
outset, fairly submits that the controversy in the present writ
petition is squarely covered by the judgment of this Court in
Sharda Devi Chhajer v. Income Tax Officer & Anr. 1, which,
inturn has followed the similar prior view taken by the Bombay
High Court in Hexaware Technologies Ltd. v. Assistant
Commissioner of Income-Tax2, wherein it has been held that
1 2025 SCC OnLine Raj 3386
2 2024 SCC OnLine Bom 1249
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notices issued by the Jurisdictional Assessing Officer, instead of
the Faceless Assessing Officer, are without jurisdiction.
4. It is further submitted that the Revenue has preferred a
Special Leave Petition against the judgment in Hexaware
Technologies Ltd. and notice has been issued by the Hon'ble
Supreme Court.
5. Accordingly, learned counsel for the respondent would
submit that in case this court is inclined to allow the petition,
liberty be granted in favour of the Revenue to revive the
proceedings in the event the judgments in Hexaware
Technologies Ltd. (supra) and Sharda Devi Chhajer (supra)
are set aside or materially modified by the Hon'ble Apex Court.
Request seems fair.
6. We are in respectful agreement with the view taken by
Division Bench of this court in Sharda Devi Chhajer (supra)
and Hexaware Technologies Ltd. (supra), holding that
jurisdiction vests exclusively with the Faceless Assessing Officer.
Accordingly, so long the judgments, ibid, continue to hold the
field, issuance of notices by the Jurisdictional Assessing Officer is
legally unsustainable.
7. In the premise, keeping all rights and contentions, as raised
herein, the impugned notice dated 30.08.2024 issued under
Section 148 of the Income Tax Act, 1961 for A.Y. 2019-2020,
along with all proceedings consequential thereto, are quashed for
lack of jurisdiction.
8. Liberty is, however, granted to the respondents-Revenue to
initiate proceedings afresh through the Faceless Assessing Officer,
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[2026:RJ-JD:4642-DB] (3 of 3) [CW-1729/2026]
in accordance with law within the prevailing statutory framework,
subject to compliance of limitation and other legal requirements.
9. It is clarified that in the event the judgments in Hexaware
Technologies Ltd. (supra) and Sharda Devi Chhajer (supra)
are reversed/set aside or materially modified by the Hon'ble
Supreme Court, the respondent-Revenue shall be at liberty to act
afresh in accordance thereof.
10. In view of the above, learned counsel for the petitioner
states that the other grounds raised herein are not pressed at this
stage and be kept open to be urged, if required, at an appropriate
later stage.
11. Accordingly, the writ petition stands disposed of.
12. Pending application, if any, also stands disposed of.
(BALJINDER SINGH SANDHU),J (SANJEEV PRAKASH SHARMA),ACJ
13-divyaP/-
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