[2025:RJ-JP:35231-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13147/2024 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. Union Of India, Through The Secretary, Department Of Revenue, Government Of India, North Block, New Delhi - 110001 ----Respondents For Petitioner(s) : Mr. Anant Kasliwal, Senior Advocate assisted by Mr. Shashank Kasliwal & Ms. Divisha Misra For Respondent(s) : Mr. Siddharth Bapna with Mr. Sarvesh Jain, Mr. Meyhul Mittal & Mr. Rahul Kumar HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order 01/09/2025 1. At the outset, Mr. Kasliwal states that the legal ground that the notice under Section 148 of the Income Tax Act, 1961 is not [2025:RJ-JP:35231-DB] (2 of 3) [CW-13147/2024] valid because it has been issued by Jurisdictional Assessing Officer (JAO) and not Faceless Assessing Offider (FAO), has not been taken. Counsel states in the Court that petition is yet to be admitted and if the Court insists, petitioner will take out an application for adding grounds. 2. Mr. Bapna states that since there is a group of almost 150 matters today on the same ground and this Court has taken a view that such a notice will be invalid, he will not insist on formal amendment in the petition. 3. Ground referred to is that the notice dated 26th April 2024 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. 4. At the same time, Mr. Bapna 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 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:35231-DB] (3 of 3) [CW-13147/2024] be given liberty to revive the notice issued under Section 148 of the Act. 5. Mr. Kasliwal states that in view of the above, for the present, petitioner will reserve its right to raise other grounds at an appropriate stage. 6. Therefore, keeping open all rights and contentions of parties, we quash and set aside notice dated 26th April 2024 issued under Section 148 of the Act with liberty as prayed. 7. Petition disposed. 8. Consequently, all pending applications, if any, also stand disposed. 9. 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/178