[2025:RJ-JP:35135-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 13516/2023 Ram Narayan Dani S/o Bhagwan Das Dani, Aged About 62 Years, R/o 5 Bhanwar Niwas, Lalan Gali, Near Ajmeri Gate, Beawar- 305901. ----Petitioner Versus Deputy Commissioner/assistant Commissioner Of Income Tax, Circle-2, Ajmer, Cr Building, Opp Session Court, Jaipur Road, Ajmer, Rajasthan, 305001. ----Respondent For Petitioner(s) : Mr. Mahendra Gargieya with Mr. Devang Gargieya, Mr. Hemang Gargieya & Mr. Tarak Ahuja 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. Shantanu Sharma, who appears on advance copy, agrees with Mr. Mahendra Gargieya that one of the grounds raised certainly is covered by a judgment of this Court. 2. Ground referred to is that the notice dated 24th 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. 1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported) 2 2025 SCCOnLine Raj 3386 [2025:RJ-JP:35135-DB] (2 of 2) [CW-13516/2023] 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. Shantanu 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. Mahendra Gargieya 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 24th 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/31 3 [2024] 162 taxmann.com 225 (Bombay)