D. B. Civil Writ Petition v. Assistant Commissioner Of Income-Tax, Central Circle, Crbuilding, Opp. Sessions Court, Jaipur Road, Ajmer,Rajasthan

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 11305/2024 Shree Cement Limited, having Its Office at Bangur Nagur,Andheri Deori, Masuda Road, Beawar, Ajmer-305901, Rajasthanthrough Its Joint President Shri Arvind Khicha, S/o Shri IndermalKhicha, Aged About 60 Years R/o 5-6, Nanesh Nagar, NearJawahar Bhawan, Vinod Nagar, Beawar, Rajasthan - 305901 ----Petitioner Versus 1. Assistant Commissioner of Income-Tax, Central Circle, CrBuilding, Opp. Sessions Court, Jaipur Road, Ajmer,Rajasthan- 305001Building, Opp. Sessions Court, Jaipur Road, Ajmer,Rajasthan- 305001 2. Additional Commissioner of Income Tax, Central Circle,Aaykar Bhawan, Subcity Centre, Savina, Udaipur,Rajasthan - 313001Aaykar Bhawan, Subcity Centre, Savina, Udaipur,Rajasthan - 313001 3. Principal Commissioner of Income Tax, Central Circle, 4ThFloor, Jeevan Nidhi -II, LIC Building, Bhawani Singh Road,Jaipur, Rajasthan- 302005Floor, Jeevan Nidhi -II, LIC Building, Bhawani Singh Road,Jaipur, Rajasthan- 302005 4. Director General of Income Tax (Investigation), NewCentral Revenue Building, Statue Circle, Jaipur,Rajasthan- 302005Central Revenue Building, Statue Circle, Jaipur,Rajasthan- 302005 5. Union of India, through The Secretary, Department ofRevenue, Government of India, North Block, New Delhi -110001Revenue, Government of India, North Block, New Delhi -110001 ----Respondents For Petitioner : Mr. Percy Pardiwala, Sr. Adv. Mr. Anant Kasliwal, Sr. Adv. assisted by Mr. Niraj Sheth Advocate,Mr. Anant Kasliwal, Sr. Adv. assisted by Mr. Niraj Sheth Advocate, Mr. Shashank Kasliwal Advocate, Mr. Raghav Krishnatri Advocate, Mr. Diwakar Khaldwa Advocate & Ms. Divisha Misra Advocate. For Respondents No. : Mr. Siddharth Bapna Advocate with1 and 2Mr. Sarvesh Jain Advocate, 1 and 2Mr. Sarvesh Jain Advocate, Mr. Meyhul Miittal Advocate & Mr. Rahul Kumar Advocate. HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE ANAND SHARMA Order 05/08/2025 1.Mr. Percy Pardiwala, Senior Advocate appearing for petitionerstates that except issue of limitation that was raised in ShreeCement Limited Vs. Assistant Commissioner of Income Tax& Others[1], other four issues will arise in this petition as well. Mr.Siddharth Bapna, counsel for Revenue, in fairness, stated thatsince in this case also, there is notice dated 3[rd] May 2024 issuedby Jurisdictional Assessing Officer (JAO) and not FacelessAssessing Officer (FAO) and this Court has held in Shree CementLimited (supra) that such a notice will be invalid, the Court maydispose this petition holding that notice is invalid, but keepingopen all rights and contentions of Revenue to rekindle the noticein case the Hon'ble Supreme Court holds in favour of Revenue inthe petition filed against the decision of High Court of Bombay inHexaware Technologies Ltd. v. Assistant Commissioner ofIncome-tax, Circle 15(1)(2)[2]. 2.Mr. Percy Pardiwala, Senior Advocate stated all rights andcontentions should be kept open to be agitated in such aneventuality. 3.If the Hon'ble Apex Court interferes in the decision of HighCourt of Bombay in Hexaware Technologies Ltd. (supra),parties may rekindle all issues. Keeping open all rights andcontentions of the parties, notice dated 3[rd] May 2024 issued under 1 D.B. Civil Writ Petition No. 10540/2024, dated 05[th] August 2025 2[2024] 162 taxmann.com 225 (Bombay) Section 148 of the Income Tax Act, 1961 as also order dated 3[rd] May 2024 issued under Section 148A(d) of the Income Tax Act,1961 are quashed and set aside. 4.Petition allowed. (ANAND SHARMA),J (K.R. SHRIRAM),CJ MANOJ NARWANI-DAKSH /2(F)