Ajay Kumar Sand S/O Late Sh. Mohan Lal Sand Vs Income Tax Officer — Income Tax | Rajasthan HC (2025)

Ajay Kumar Sand S/O Late Sh. Mohan Lal Sand Vs Income Tax Officer — Income Tax | Rajasthan HC (2025)

What the court decided

AI extract

Outcome

Notice dated 13.04.2023 issued under Section 148 of the Income Tax Act, 1961 quashed and set aside, with liberty to Revenue to revive it if the Apex Court interferes with the judgments in Hexaware Technologies Ltd., Sharda Devi Chhajer or Shree Cement Limited; any subsequent re-assessment order to also stand quashed; all rights and contentions of parties kept open; pending applications disposed.

Issue for consideration

Whether the reassessment notice dated 13 April 2023 issued under Section 148 of the Income Tax Act, 1961 by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO) is invalid and should be quashed. +1 more

Court's answer

Keeping open all rights and contentions, the Court quashed and set aside the notice dated 13 April 2023 issued under Section 148 of the Act, treating the ground that it was issued by a JAO and not a FAO as covered by this Court's judgment (Shree Cement Limited, following Sharda Devi Chhajer and Hexaware Technologies Ltd.), which held such a notice bad and not valid.

Ratio / Principle

Revenue was granted liberty to revive the notice issued under Section 148 of the Act if the Apex Court interferes with the judgment in Hexaware Technologies Ltd., Sharda Devi Chhajer or Shree Cement Limited.

Key takeaways

In case any re-assessment order is passed, the same will also stand quashed and set aside.ratio¶25

Detailed headnote1 paragraphs

Income Tax - Reassessment notice under S.148 issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) - Notice dated 13.04.2023 challenged as bad and not valid on ground covered by this Court's judgment in Shree Cement Limited (D.B. CWP No.10540/2024, unreported, 05.08.2025), which followed Sharda Devi Chhajer (2025 SCCOnLine Raj 3386) and Hexaware Technologies Ltd. ([2024] 162 taxmann.com 225 (Bombay)) - Revenue's pending Special Leave Petition against Hexaware noted - Court quashed and set aside the S.148 notice with liberty to Revenue to revive it if the Apex Court interferes with any of those judgments; any future re-assessment order to likewise stand quashed; all rights and contentions kept open; petitioner reserved right to raise other grounds at appropriate stage; pending applications disposed - Order dt. 01.09.2025 (K.R. Shriram, CJ and Maneesh Sharma, J).

[2025:RJ-JP:35135-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

D.B. Civil Writ Petition No. 13560/2023

Ajay Kumar Sand S/o Late Sh. Mohan Lal Sand, Aged About 55 Years, R/o Ashiana Town, Block B-5, M-219, Thada, Near Bhiwadi, District Alwar 301019.

----Petitioner

Versus

Income Tax Officer, Ward-1(2), Alwar, Cr Building, Moti Doongri Road, Alwar, Rajasthan, 301001.

----Respondent

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

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

01/09/2025

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.

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

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

2 2025 SCCOnLine Raj 3386

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

[2025:RJ-JP:35135-DB]

[CW-13560/2023]

(2 of 2)

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.

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.

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.

Petition disposed.

Consequently, all pending applications, if any, also stand disposed.

In case, if any re-assessment order is passed, the same will also stand quashed and set aside.

(MANEESH SHARMA),J

(K.R. SHRIRAM),CJ

N.GANDHI/RAJAT/99