D.b. Civil Writ Petition v. Central Board Of Direct Taxes, Through Chairperson,Type-7, Bungalow

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 16435/2022 Denim Developers Limited, Having Office At Flat N. 1273,Suwalka, Riddhi Siddhi Residency, Plot No 1-4, Rajeev GandhiNagar Extn., Road No. 1, I.p.i.a., Kota - 324 005, RajasthanThrough Its Authorized Representative Ms. Jaya Singh RathodD/o Mr. Jai Singh Rathod, Aged About 32 Years, R/o 10A, R KPuram A, Anadpura, Phoota Talab, Kota - 324 005, Rajasthan ----Petitioner Versus 1. Office Of The Deputy Commissioner Of Income TaxDepartment, Circle- 2, Central Revenue Building, RawatBhata Road, Kota, Rajasthan - 324009Department, Circle- 2, Central Revenue Building, RawatBhata Road, Kota, Rajasthan - 324009 2. Central Board Of Direct Taxes, Through Chairperson,Type-7, Bungalow No. 75, New Moti Bagh, New Delhi-110021Type-7, Bungalow No. 75, New Moti Bagh, New Delhi-110021 3. Office Of The Assistant Commissioner Of Income TaxDepartment, Circle- 1(1), Aayakar Bhawan, P-7,Chowringhee Square, Kolkata - 700069Department, Circle- 1(1), Aayakar Bhawan, P-7,Chowringhee Square, Kolkata - 700069 ----Respondents For Petitioner(s) For Respondent(s) : Mr. Rajat Sharma Advocate with Mr. Saksham Pandey Advocate. Mr. Saksham Pandey Advocate. : Mr. Aditya Doda Advocate &Mr. Parth Vashishtha Advocate on behalf of Mr. Shantanu Sharma Advocate. Mr. Parth Vashishtha Advocate on behalf of Mr. Shantanu Sharma Advocate. HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA 08/09/2025 Judgment 1.Mr. Aditya Doda, who appears on advance copy, agrees withMr. Rajat Sharma that one of the grounds raised certainly iscovered by a judgment of this Court. 2.Ground referred to is that the notice dated 27[th] July 2022under Section 148 of the Income Tax Act, 1961 has been issuedby a Jurisdictional Assessing Officer (JAO) and not FacelessAssessing Offider (FAO) and this Court in the case of ShreeCement Limited Vs. Assistant Commissioner of Income-Tax& Others[1] following Sharda Devi Chhajer Vs. The Income TaxOfficer & Another[2]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. 3.At the same time, Mr. Aditya Doda states that in HexawareTechnologies Ltd. (supra), Revenue has preferred a SpecialLeave Petition and notice has been issued. Counsel states that inview of the law as it stands today, Court may grant the prayer ofpetitioner but in case the Apex Court interferes with judgment inHexaware Technologies Ltd. (supra), Sharda Devi Chhajer(supra) or Shree Cement Limited (supra), then Revenue shouldbe given liberty to revive the notice issued under Section 148 ofthe Act. 4.Mr. Rajat Sharma states that in view of the above, for thepresent, petitioner will reserve its right to raise other grounds atan appropriate stage. 5.Therefore, keeping open all rights and contentions of parties,we quash and set aside notice dated 27[th] July 2022 issued underSection 148 of the Act with liberty as prayed. 6.Petition disposed. 1DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported)22025 SCCOnLine Raj 33863[2024] 162 taxmann.com 225 (Bombay)22025 SCCOnLine Raj 33863[2024] 162 taxmann.com 225 (Bombay) 7.Consequently, all pending applications, if any, also stand disposed. 8.In case, if any re-assessment order is passed, the same will also stand quashed and set aside. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ SANJAY KUMAWAT-SEEMA/42