Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About60 Years, Having His Address At C v. Deputy Commissioner Of Income Tax, Central Circle-1, Jaipurhaving Its Address, 4Th Floor, Jeevan Nidhi, Lic Building,Ambedkar Circle, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17064/2024 Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About60 Years, Having His Address At C-87, Sethi Colony, Jaipur. ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle-1, JaipurHaving Its Address, 4Th Floor, Jeevan Nidhi, Lic Building,Ambedkar Circle, Jaipur. ----Respondent For Petitioner(s) For Respondent(s) : Mr. Aditya Vijay : Mr. Siddharth Bapna with Mr. Sarvesh Jain, Mr. Meyhul Mittal & Mr. Rahul Kumar HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order 08/09/2025 1.Mr. Aditya Vijay, counsel for petitioner states that penaltyorder impugned in this petition is a consequence of the re-assessment order passed, which order has been quashed by thisCourt in D.B. Civil Writ Petition No.2999/2024-Ram Babu GuptaVs. Deputy Commissioner of Income Tax, decided today, i.e. 8[th]September 2025. Mr. Aditya Vijay says that the Court was pleasedto quash the notice itself that was issued under Section 148 of theIncome Tax Act, 1961, because the notice was issued by theJurisdiction Assessing Authority (JAO) not Faceless AssessingAuthority (FAO) relying on Shree Cement Limited Vs. AssistantCommissioner of Income-Tax & Others[1] following ShardaDevi Chhajer Vs. The Income Tax Officer & Another[2]and 1DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported)22025 SCCOnLine Raj 338622025 SCCOnLine Raj 3386 Hexaware Technologies Ltd. Vs. Assistant Commissioner ofIncome-tax, Circle 15(1)(2)[3.] 2.Mr. Bapna states that what Mr. Aditya Vijay says is correct. 3.In view thereof, as the notice itself has been quashedfollowed by the assessment order, penalty proceedings cannotsurvive and the same also has to be quashed. 4.Accordingly, the penalty order dated 20[th] September 2024 isquashed and set aside. 5.Petition disposed. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ N.GANDHI/RAJAT/22