Revati Raman Sharma v. Central Board Of Direct Taxes, Ministry Of Finance, Northblock, New Delhi

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8569/2023 Revati Raman Sharma S/o Om Prakash Sharma, Aged About 35Years, Resident Of 30-A, Ved Villa-C, Ramnagar Extension HawaSadak, Near Chitransh Public School, Jaipur, Rajasthan, Pincode -302019. ----Petitioner Versus 1. Hardayal Singh Rathore, Income Tax Officer, Ward 1 (3),Jaipur, Room No. 208, 2Nd Floor, New Central RevenueBuilding, Bhagwan Dass Road, Jaipur- 302005, Rajasthan,India.Jaipur, Room No. 208, 2Nd Floor, New Central RevenueBuilding, Bhagwan Dass Road, Jaipur- 302005, Rajasthan,India. 2. Central Board Of Direct Taxes, Ministry Of Finance, NorthBlock, New Delhi - 110011, Delhi, India Through ItsChairman. ----Respondents For Petitioner(s)For Respondent(s) : Mr. Naman Jain : Mr. Sandeep Pathak with Ms. Jaya P. Pathak & Mr. Palash Gupta Mr. Palash Gupta HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMAOrder 01/09/2025 1.Mr. Pathak, who appears on advance copy, agrees withMr. Jain that one of the grounds raised certainly is covered by ajudgment of this Court. 2.Ground referred to is that the notice dated 18[th] April 2023under 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. 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. Pathak 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 in Hexaware 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. Jain states that in view of the above, for the present,petitioner will reserve his right to raise other grounds at anappropriate stage. 5.Therefore, keeping open all rights and contentions of parties,we quash and set aside notice dated 18[th] April 2023 issued underSection 148 of the Act with liberty as prayed. 6.Petition disposed. 7.Consequently, all pending applications, if any, also stand disposed. 8.In case, if any re-assessment order is passed, the same willalso stand quashed and set aside. (MANEESH SHARMA),J N.GANDHI/RAJAT/78 (K.R. SHRIRAM),CJ