D.b. Civil Writ Petition v. Order

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4615/2023 Pitambar Solvex Private Limited, Having Its Address At S-103,Sumer Complex, Gautam Marg, C-Scheme, Jaipur- 302001,Rajasthan Through Its Director Ashok Kumar Malhotra S/oSundar Lal Malhotra Aged About 57 Years R/o B-39, Jai JawanColony, First Tonk Road, Durgapura, Jaipur, Rajasthan - 302018. ----Petitioner Versus Office Of The Assistant Commissioner Of Income Tax, Acit/dcitCircle 6, Jaipur, New Central Revenue Building, Bhagwan DassRoad, Jaipur- 302005, Rajasthan. ----Respondent HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA 09/09/2025 Order 1.Mr. Sandeep Pathak, who appears on advance copy, agreeswith Mr. 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 30[th] July 2022under Section 148 of the Income Tax Act, 1961 has been issuedby a Jurisdictional Assessing Officer (JAO) and not FacelessAssessing Officer (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. 1DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported)22025 SCCOnLine Raj 338622025 SCCOnLine Raj 3386 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. Sandeep Pathak states that inHexaware Technologies Ltd. (supra), Revenue has preferred aSpecial Leave Petition and notice has been issued. Counsel statesthat in view of the law as it stands today, Court may grant theprayer of petitioner but in case the Apex Court interferes withjudgment in Hexaware Technologies Ltd. (supra), ShardaDevi Chhajer (supra) or Shree Cement Limited (supra), thenRevenue should be given liberty to revive the notice issued underSection 148 of the 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 30[th] July 2022 issued underSection 148 of the Act with liberty as prayed. 6.Petition disposed. 7.Consequently, all pending applications, if any, also standdisposed. 8.We are informed that after the petition was filed, anassessment order dated 29[th] May 2023 has already been passed.Since we have held that the notice issued under Section 148 ofthe Act itself is not valid, the consequential assessment ordercannot be sustained. The same is also quashed and set aside. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ