[2025:RJ-JP:35135-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 8861/2023 Manish Jain S/o Nemi Chand Jain, Aged About 38 Years, Permanent Resident Of 33, Jeevan Jyoti Nagar, Kishangarh, Ajmer. Through His Power Of Attorney Holder Ankit Jain S/o Nemi Chand Jain, Aged About 35 Years, Resident Of 33, Jeevan Jyoti Nagar, Kishangarh, Ajmer, Rajasthan. ----Petitioner Versus Office Of The Income Tax Officer, Through Income Tax Officer, Ito Ward 1, Kishangarh, Ajmer Having An Office At City Road, Kishangarh, Ajmer, Rajasthan 305801 ----Respondent For Petitioner(s) : Mr. Abhimanyu Singh Yaduvanshi For Respondent(s) : Mr. Shantanu Sharma with Mr. Parth Vashishtha & Mr. Aditya Doda HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order 01/09/2025 1. Mr. Sharma, who appears on advance copy, agrees with Mr. Yaduvanshi that one of the grounds raised certainly is covered by a judgment of this Court. 2. Ground referred to is that the notice dated 10th April 2023 under Section 148 of the Income Tax Act, 1961 has been issued by a Jurisdictional Assessing Officer (JAO) and not Faceless Assessing Offider (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. Assistant Commissioner of Income-tax, Circle 15(1)(2)3, has held that such a notice will be bad and not valid. 1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported) 2 2025 SCCOnLine Raj 3386 3 [2024] 162 taxmann.com 225 (Bombay) [2025:RJ-JP:35135-DB] (2 of 2) [CW-8861/2023] 3. At the same time, Mr. Sharma 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. Yaduvanshi states that in view of the above, for the present, petitioner will reserve his 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 10th April 2023 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. In case, if any re-assessment order is passed, the same will also stand quashed and set aside. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ N.GANDHI/RAJAT/79