Disposed

Suresh Chandra Suthar S/O Laxmi Chand Suthar v. Income Tax Officer, WARD-1, Beawer

Rajasthan HC1 Sept 2025CW/13549/2023

Case brief

AI extract

What is this about?

Writ petition challenged a Section 148 Income Tax Act reassessment notice issued by the Jurisdictional Assessing Officer rather than facelessly. Relying on prior decisions holding such notices invalid, the court quashed the notice with liberty to revive if the Supreme Court reverses those decisions.

What did the court decide?

Notice dated 13.04.2023 under Section 148 quashed; liberty to revive if Apex Court interferes; any reassessment order to stand quashed.

Suresh Chandra Suthar S/O Laxmi Chand Suthar Vs Income Tax… — Income Tax | Rajasthan HC (2025)

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[2025:RJ-JP:35135-DB]

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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D.B. Civil Writ Petition No. 13549/2023

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Suresh Chandra Suthar S/o Laxmi Chand Suthar, Aged About 47 Years, R/o Sanwarya Sadan Sutharo Ka Mohhala Village Unkhaliya, Dist Chittorgarh Raj, Pin 312620.

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----Petitioner

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Versus

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Income Tax Officer, Ward-1, Beawer, Court Campus, Ajmer Road Beawar, Beawar, Rajasthan 305901

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----Respondent

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For Petitioner(s)	: Mr. Mr. Mr. Mr.	Mahendra Gargieya with Devang Gargieya, Hemang Gargieya & Tarak Ahuja
For Respondent(s)	: Mr. Ms.	Sandeep Pathak with Jaya Pathak &
	Mr.	Palash Gupta

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HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order

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01/09/2025

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Mr. Pathak, who appears on advance copy, agrees with Mr. Gargieya that one of the grounds raised certainly is covered by a judgment of this Court.

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Ground referred to is that the notice dated 13^th 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. Assistant Commissioner of Income-tax, Circle 15(1)(2)³ , has

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held that such a notice will be bad and not valid.

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1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported)

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2 2025 SCCOnLine Raj 3386

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3 [2024] 162 taxmann.com 225 (Bombay)

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[2025:RJ-JP:35135-DB]

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[CW-13549/2023]

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(2 of 2)

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At the same time, Mr. Pathak 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.

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Mr. Gargieya states that in view of the above, for the present, petitioner will reserve his right to raise other grounds at an appropriate stage.

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Therefore, keeping open all rights and contentions of parties, we quash and set aside notice dated 13^th April 2023 issued under Section 148 of the Act with liberty as prayed.

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