Sunil Kumar Motiani v. Income Tax Officer, Ward

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15620/2023 Sunil Kumar Motiani S/o Raja Ram Motiani, Aged About 50 Years,R/o 12 Krishna Nagar Adarsh Nagar, Near Adhyan SchoolBeawar. ----Petitioner Versus Income Tax Officer, Ward-1, Beawar, Rajasthan, Court Campus,Ajmer Road, Beawar, Beawar, Rajasthan, 305901 ----Respondent HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMAOrder 01/09/2025 1.Mr. Sharma, who appears on advance copy, agrees withMr. Gargieya that one of the grounds raised certainly is covered bya judgment of this Court. 2.Ground referred to is that the notice dated 15[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 Tax Officer & 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 33863[2024] 162 taxmann.com 225 (Bombay)22025 SCCOnLine Raj 33863[2024] 162 taxmann.com 225 (Bombay) 3.At the same time, Mr. Sharma 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. Gargieya states that in view of the above, for thepresent, petitioner will reserve his 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 15[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/130