Shyam Sunder Khandelwal v. Deputy Commissioner/Assistant Commissioner Of Income Taxcircle

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13811/2023 Shyam Sunder Khandelwal S/o Jagdish Prasad Khandelwal, AgedAbout 53 Years, R/o Rameshwaram, Delwada Road, Beawar,Ajmer, Rajasthan-305901. ----Petitioner Versus Deputy Commissioner/assistant Commissioner Of Income TaxCircle-2, Ajmer, Cr Building, Opp Session Court, Jaipur Road,Ajmer, Rajasthan, 305001 ----Respondent HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMAOrder 01/09/2025 1.Mr. Shantanu Sharma, who appears on advance copy, agreeswith Mr. Mahendra Gargieya that one of the grounds raisedcertainly is covered by a judgment of this Court. 2.Ground referred to is that the notice dated 25[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.Assistant Commissioner of Income-tax, Circle 15(1)(2)[3], has held that such a notice will be bad and not valid. 1DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported)22025 SCCOnLine Raj 338622025 SCCOnLine Raj 3386 3[2024] 162 taxmann.com 225 (Bombay) 3.At the same time, Mr. Shantanu Sharma 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. Mahendra Gargieya states that in view of the above, forthe present, petitioner will reserve his right to raise other groundsat an appropriate stage. 5.Therefore, keeping open all rights and contentions of parties,we quash and set aside notice dated 25[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 (K.R. SHRIRAM),CJ N.GANDHI/RAJAT/102