[2025:RJ-JP:33808-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11870/2025 Divyanshu S/o Shri Rajendra Goyal, 114-A, Behind Jain Temple, R K Puram, Kota, Rajasthan-324005 Presently Residing At Binghati Orchd, 305, Jumerah Village Circle, Dubai Through Power Of Attorney Holder Ram Kumar Goyal S/o Shri Baldev Krishan Goyal. ----Petitioner Versus 1. Union Of India, Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi-110002 2. Income Tax Officer, Office Of Income Tax Officer, Ward- 2(1), Kota. ----Respondents For Petitioner(s) : Mr. Nitin Jain For Respondent No.1 For Respondent No.2 : : Mr. Umesh Kumar Verma Mr. Shantanu Sharma, Mr. Parth Vashishtha & Mr. Aditya Doda HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order 26/08/2025 1. Counsel for petitioner states that one of the primary grounds raised is that notice under Section 148 of the Income Tax Act, 1961 has been issued by Jurisdictional Assessing Officer (JAO) and not Faceless Assessing Officer (FAO). 2. Indisputably, the notice to petitioner has been issued by the JAO and not FAO. 3. Counsel for petitioner is correct in submitting that this issue has been extensively dealt with in Hexaware Technologies Ltd. [2025:RJ-JP:33808-DB] (2 of 2) [CW-11870/2025] Vs. Assistant Commissioner of Income-tax, Circle 15(1) (2)1, Sharda Devi Chhajer Vs. The Income Tax Officer & Another2 and Shree Cement Limited Vs. Assistant Commissioner of Income-Tax & Others3. 4. Mr. Shantanu Sharma submitted 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. 5. Therefore, keeping open all rights and contentions of parties, we quash and set aside notice dated 31.03.2025 issued under Section 148 of the Act with liberty as prayed. 6. In view of above, we also clarify that petitioner did not press other grounds. 7. Petition disposed. 8. Consequently, all pending applications, if any, also stand disposed. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ N.GANDHI/RAJAT/14 1 [2024] 162 taxmann.com 225 (Bombay) 2 2025 SCCOnLine Raj 3386 3 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported)