[2025:RJ-JP:34971-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 18123/2023 Arvind Shah S/o Late Bhag Chand Shah, 2654, Shah Bhawan Ghee Walo Ka Rasta Johari Bazar, Jaipur- 302003 ----Petitioner Versus 1. The Deputy Commissioner Of Income Tax, Central Circle- 4, Income Tax Department, Ncr Building, Statue Circle, Jaipur. 2. The Additional Commissioner Of Income Tax, Central Range, Jodhpur. ----Respondents For Petitioner : Mr. P.K. Kasliwal with Mr. Priyesh Kasliwal For Respondents : 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. Mr. Bapna, who appears on advance copy, agrees with Mr. Kasliwal that one of the grounds raised certainly is covered by a judgment of this Court. 2. Ground referred to is that the notice dated 08th April 2022 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 1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported) [2025:RJ-JP:34971-DB] (2 of 3) [CW-18123/2023] 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. 3. 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 be given liberty to revive the notice issued under Section 148 of the Act. 4. Mr. Kasliwal 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 08th April 2022 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. We are informed that after the petition was filed, assessment orders dated 31st March 2023, 11th April 2023 and penalty order dated 25th September 2023 have already been passed. Since we have held that the notice issued under Section 148 of the Act itself is not valid, the consequential assessment orders and penalty 2 2025 SCCOnLine Raj 3386 3 [2024] 162 taxmann.com 225 (Bombay) [2025:RJ-JP:34971-DB] (3 of 3) [CW-18123/2023] order cannot be sustained. The same are also quashed and set aside. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ N.GANDHI/RAJAT/30