[2025:RJ-JP:30124-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D. B. Civil Writ Petition No. 11305/2024 Shree Cement Limited, having Its Office at Bangur Nagur, Andheri Deori, Masuda Road, Beawar, Ajmer-305901, Rajasthan through Its Joint President Shri Arvind Khicha, S/o Shri Indermal Khicha, Aged About 60 Years R/o 5-6, Nanesh Nagar, Near Jawahar Bhawan, Vinod Nagar, Beawar, Rajasthan - 305901 ----Petitioner Versus 1. Assistant Commissioner of Income-Tax, Central Circle, Cr Building, Opp. Sessions Court, Jaipur Road, Ajmer, Rajasthan- 305001 2. Additional Commissioner of Income Tax, Central Circle, Aaykar Bhawan, Subcity Centre, Savina, Udaipur, Rajasthan - 313001 3. Principal Commissioner of Income Tax, Central Circle, 4Th Floor, Jeevan Nidhi -II, LIC Building, Bhawani Singh Road, Jaipur, Rajasthan- 302005 4. Director General of Income Tax (Investigation), New Central Revenue Building, Statue Circle, Jaipur, Rajasthan- 302005 5. Union of India, through The Secretary, Department of Revenue, Government of India, North Block, New Delhi - 110001 ----Respondents For Petitioner : Mr. Percy Pardiwala, Sr. Adv. Mr. Anant Kasliwal, Sr. Adv. assisted by Mr. Niraj Sheth Advocate, Mr. Shashank Kasliwal Advocate, Mr. Raghav Krishnatri Advocate, Mr. Diwakar Khaldwa Advocate & Ms. Divisha Misra Advocate. For Respondents No. 1 and 2 : Mr. Siddharth Bapna Advocate with Mr. Sarvesh Jain Advocate, Mr. Meyhul Miittal Advocate & Mr. Rahul Kumar Advocate. [2025:RJ-JP:30124-DB] (2 of 3) [CW-11305/2024] HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE ANAND SHARMA Order 05/08/2025 1. Mr. Percy Pardiwala, Senior Advocate appearing for petitioner states that except issue of limitation that was raised in Shree Cement Limited Vs. Assistant Commissioner of Income Tax & Others1, other four issues will arise in this petition as well. Mr. Siddharth Bapna, counsel for Revenue, in fairness, stated that since in this case also, there is notice dated 3rd May 2024 issued by Jurisdictional Assessing Officer (JAO) and not Faceless Assessing Officer (FAO) and this Court has held in Shree Cement Limited (supra) that such a notice will be invalid, the Court may dispose this petition holding that notice is invalid, but keeping open all rights and contentions of Revenue to rekindle the notice in case the Hon'ble Supreme Court holds in favour of Revenue in the petition filed against the decision of High Court of Bombay in Hexaware Technologies Ltd. v. Assistant Commissioner of Income-tax, Circle 15(1)(2)2. 2. Mr. Percy Pardiwala, Senior Advocate stated all rights and contentions should be kept open to be agitated in such an eventuality. 3. If the Hon'ble Apex Court interferes in the decision of High Court of Bombay in Hexaware Technologies Ltd. (supra), parties may rekindle all issues. Keeping open all rights and contentions of the parties, notice dated 3rd May 2024 issued under 1 D.B. Civil Writ Petition No. 10540/2024, dated 05th August 2025 2 [2024] 162 taxmann.com 225 (Bombay) [2025:RJ-JP:30124-DB] (3 of 3) [CW-11305/2024] Section 148 of the Income Tax Act, 1961 as also order dated 3rd May 2024 issued under Section 148A(d) of the Income Tax Act, 1961 are quashed and set aside. 4. Petition allowed. (ANAND SHARMA),J (K.R. SHRIRAM),CJ MANOJ NARWANI-DAKSH /2(F)