2025:JHHC:15608-DB IN THE HIGH COURT OF JHARKHAND AT RANCHI W.P. (T) No. 2187 of 2025 Anvari Khatun, W/o Md. Samshad Alam, R/o Ward No. 18, Fasiya Dangal, Godda, P.O. & P.S.-Godda, District-Godda, Jharkhand … … Petitioner Versus 1. The Principal Commissioner of Income Tax, Ranchi 2. The Income Tax Officer, Ward-3(5), Sahibganj 3. The National Faceless Assessment Center, New Delhi 4. The Assessment Unit, the National Faceless Assessment Center, New Delhi … … Respondents ----- CORAM HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE RAJESH SHANKAR ----- For the Petitioner: Mr. N.K. Pasari, Advocate For the Respondents: Mr. Kumar Vaibhav, Advocate ----- 02/16.06.2025 1. Heard both sides. 2. In this writ petition the petitioner has challenged the order dated 28.11.2024 passed by the respondent no. 4 under Section 147 read with Sections 144 & 144B of the Income Tax Act, 1961. 3. It is the contention of learned counsel for the petitioner that prior to passing such order, it is necessary to serve a notice on the petitioner under Section 148A of the Income Tax Act, 1961 and that in the instant case, such procedure has not been complied by the respondent no.4. 4. Learned counsel for the Income Tax Department, on instructions, admits that no such notice under Section 148A of the Income Tax Act, 1961 has been served on the petitioner before passing the impugned order. 5. Therefore, the impugned order is set aside and the matter is remanded to the respondent no. 4 for fresh consideration. 2025:JHHC:15608-DB 6. The respondent no. 4 shall serve a notice on the petitioner on the address indicated in the writ petition under Section 148A of the Income Tax Act, 1961 and then proceed further in the matter. 7. The writ petition is disposed of. (M. S. Ramachandra Rao, C.J) Satish/Vikas/- (RAJESH SHANKAR, J)