[2025:RJ-JP:35884-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 17064/2024 Ram Babu Gupta Son Of Ram Kishore Khandelwal, Aged About 60 Years, Having His Address At C-87, Sethi Colony, Jaipur. ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle-1, Jaipur Having Its Address, 4Th Floor, Jeevan Nidhi, Lic Building, Ambedkar Circle, Jaipur. ----Respondent For Petitioner(s) : Mr. Aditya Vijay 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 08/09/2025 1. Mr. Aditya Vijay, counsel for petitioner states that penalty order impugned in this petition is a consequence of the re- assessment order passed, which order has been quashed by this Court in D.B. Civil Writ Petition No.2999/2024-Ram Babu Gupta Vs. Deputy Commissioner of Income Tax, decided today, i.e. 8th September 2025. Mr. Aditya Vijay says that the Court was pleased to quash the notice itself that was issued under Section 148 of the Income Tax Act, 1961, because the notice was issued by the Jurisdiction Assessing Authority (JAO) not Faceless Assessing Authority (FAO) relying on Shree Cement Limited Vs. Assistant Commissioner of Income-Tax & Others1 following Sharda Devi Chhajer Vs. The Income Tax Officer & Another2 and 1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported) 2 2025 SCCOnLine Raj 3386 [2025:RJ-JP:35884-DB] (2 of 2) [CW-17064/2024] Hexaware Technologies Ltd. Vs. Assistant Commissioner of Income-tax, Circle 15(1)(2)3. 2. Mr. Bapna states that what Mr. Aditya Vijay says is correct. 3. In view thereof, as the notice itself has been quashed followed by the assessment order, penalty proceedings cannot survive and the same also has to be quashed. 4. Accordingly, the penalty order dated 20th September 2024 is quashed and set aside. 5. Petition disposed. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ N.GANDHI/RAJAT/22 3 [2024] 162 taxmann.com 225 (Bombay)