[2025:RJ-JP:36369-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 5123/2023 Shree Fats And Protiens Private Limited, Having Office At Mangarh, Khokhawala, Bassi - 303301, Rajasthan Through Authorized Representative Mr. Rajkumar Agarwal S/o Mahaveer Prasad, Aged About 73 Years R/o D-38, Jyoti Marg, Bapu Nagar, Gandhi Nagar, Jaipur, Rajasthan - 302015 ----Petitioner Versus Office Of The Assistant Commissioner Of Income Tax, Circle - 7, Sidhnath Bhawan, Rajas, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur, Rajasthan - 302015 ----Respondent For Petitioner(s) : Mr. Rajat Sharma Advocate with Mr. Saksham Pandey Advocate. For Respondent(s) : Mr. Sandeep Pathak Advocate with Mr. Palash Gupta Advocate. HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order 09/09/2025 1. Mr. Sandeep Pathak, who appears on advance copy, agrees with Mr. Rajat Sharma that one of the grounds raised certainly is covered by a judgment of this Court. 2. Ground referred to is that the notice dated 27th July 2022 under Section 148 of the Income Tax Act, 1961 has been issued by a Jurisdictional Assessing Officer (JAO) and not Faceless Assessing Officer (FAO) and this Court in the case of Shree Cement Limited Vs. Assistant Commissioner of Income-Tax & Others1 following Sharda Devi Chhajer Vs. The Income Tax Officer & Another2 and Hexaware Technologies Ltd. Vs. 1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported) 2 2025 SCCOnLine Raj 3386 [2025:RJ-JP:36369-DB] (2 of 2) [CW-5123/2023] 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. Sandeep Pathak states that in Hexaware Technologies Ltd. (supra), Revenue has preferred a Special Leave Petition and notice has been issued. Counsel states that in view of the law as it stands today, Court may grant the prayer of petitioner 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 should be given liberty to revive the notice issued under Section 148 of the Act. 4. Mr. Rajat Sharma states that in view of the above, for the present, petitioner will reserve its right to raise other grounds at an appropriate stage. 5. Therefore, keeping open all rights and contentions of parties, we quash and set aside notice dated 27th July 2022 issued under Section 148 of the Act with liberty as prayed. 6. Petition disposed. 7. Consequently, all pending applications, if any, also stand disposed. 8. We are informed that after the petition was filed, an assessment order dated 28th May 2023 has already been passed. Since we have held that the notice issued under Section 148 of the Act itself is not valid, the consequential assessment order cannot be sustained. The same is also quashed and set aside. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ SANJAY KUMAWAT/49 3 [2024] 162 taxmann.com 225 (Bombay)