[2025:RJ-JP:50907-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19454/2025 Ashutosh Choudhary Son Of Tarachand Choudhary, Aged About 52 Years, Resident Of K - 10, Fateh Tiba, Adarsh Nagar, Moti Dungari Road, Jaipur, Rajasthan - 302016 ----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle - 4, Jaipur Having Its Address At 4Th Floor, LIC Building, Ambedkar Circle, Jaipur ----Respondent For Petitioner(s) : Mr. Siddharth Ranka Mr. Mukesh Sharma For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Saxena and Ms. Chinki Choudhary HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MRS. JUSTICE SANGEETA SHARMA Order 17/12/2025 1. Issue notice to the respondent. 2. Mr. Siddharth Bapna, learned counsel accepts notice on behalf of the respondent. 3. Admittedly, the issue raised in the present petition is related to the issuance of notice by the Jurisdictional Assessing Officer (herein after referred to as ‘JAO’), however, we note that after the notice was issued, the final order had already been passed and an appeal has been filed before the Appellate Authority. 4. In a similar bunch of cases decided by this Court on 11.11.2025 in the case of Samir Andrea Kasliwal vs. Principal Chief Commissioner & Ors. (D.B. Civil Writ Petition [2025:RJ-JP:50907-DB] (2 of 3) [CW-19454/2025] No.15349/2024), we have considered the law as laid down by this Court as well as Punjab & Haryana High Court and thereafter held as under: “4. Admittedly, in all these cases, the final order was passed after the notice was issued by the Jurisdictional Assessing Officer. Although the faceless regime has been introduced. In view of the judgments passed in the cases of Jasjit Singh (supra) as well as Sharda Devi Chhajer (supra), the proceedings could not have been initiated by the Jurisdictional Assessing Officer nor the faceless regime could have later on passed orders. However, it is noticed that the appeals have been preferred against the final order and, therefore, it would not be appropriate for this Court to pass orders resulting in making the appeal redundant. 5. In these circumstances, we direct the petitioners to file an application before the concerned Commissioner of Income Tax (Appeal) who will take into consideration and pass appropriate orders accordingly within a period of 15 days following the judgment already rendered by this Court relating to quashing of the proceedings based on the notice issued by the Jurisdictional Assessing Officer.” 5. Having taken the view as above, we allow the petitioner to take up the concerned objections before the Appellate Authority namely, Commissioner of Income Tax (Appeal), who will take this into consideration and pass appropriate orders accordingly within [2025:RJ-JP:50907-DB] (3 of 3) [CW-19454/2025] a period of fifteen days following the judgement already rendered by this Court relating to quashing of the proceedings based on the notice issued by the JAO. 6. The present Civil Writ Petition stands disposed of. 7. All pending application also stands disposed of. (SANGEETA SHARMA),J (SANJEEV PRAKASH SHARMA),ACTING CJ Gaurav/Riya/19