Disposed

Ramesh Chandra Sharma S/O Gopal Chandra Sharma v. Deputy Commissioner/Assistant Commissioner of Income Tax

Rajasthan HC1 Sept 2025CW/13559/2023

Case brief

AI extract

What is this about?

Writ petition challenged a Section 148 Income Tax Act notice issued by a jurisdictional rather than faceless assessing officer. Following prior decisions of this Court and Hexaware Technologies, the court quashed the notice with liberty to the Revenue to revive it if the Supreme Court interferes.

What did the court decide?

Notice dated 19 April 2023 under Section 148 quashed; any reassessment order also to stand quashed; Revenue given liberty to revive notice if precedents are reversed by the Apex Court.

Ramesh Chandra Sharma S/O Gopal Chandra Sharma Vs Deputy… — 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. 13559/2023

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Ramesh Chandra Sharma S/o Gopal Chandra Sharma, Aged About 61 Years, R/o Keshav Sampada, 22, Someshwar Nagar, Near Raj Mahal Hotel, Sendra Road, Beawar, Rajasthan, India (305901).

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----Petitioner

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Versus

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Deputy Commissioner/assistant Commissioner Of Income Tax, Circle-2, Ajmer, Cr Building, Opp Session Court, Jaipur Road, Ajmer, Rajasthan, 305001.

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----Respondent

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For Petitioner(s)	: Mr. Mahendra Gargieya with Mr. Devang Gargieya, Mr. Hemang Gargieya & Mr. Tarak Ahuja
For Respondent(s)	: Mr. Sandeep Pathak with Ms. 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 19^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-13559/2023]

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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 19^th April 2023 issued under Section 148 of the Act with liberty as prayed.

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