Partly allowed

Babu Lal Mishra S/O Daya Ram Mishra v. Income Tax Officer

Rajasthan HC1 Sept 2025CW/16781/2023

Case brief

AI extract

What is this about?

The High Court of Rajasthan quashed a Section 148 notice issued by a Jurisdictional Assessing Officer, holding it invalid under existing precedents which require such notices to be issued by a Faceless Assessing Officer, while granting liberty to revive the notice if the Supreme Court reverses the cited precedents.

What did the court decide?

Notice dated 13th April 2023 under Section 148 is quashed; liberty granted to Revenue in case of Supreme Court interference with cited precedents.

Babu Lal Mishra S/O Daya Ram Mishra Vs Income Tax Officer — 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. 16781/2023

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Babu Lal Mishra S/o Daya Ram Mishra, Aged About 51 Years, R/o Logistic Dept Shree Cement Ltd, Bangur Nagar Beawar Ajmer 305901, Rajasthan India.

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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. Mahendra Gargieya with Mr. Devang Gargieya, Mr. Hemang Gargieya & Mr. Tarak Ahuja
For Respondent(s)	: Mr. Shantanu Sharma with Mr. Parth Vashishtha &
	Mr. Aditya Doda

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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. Sharma, 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 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-16781/2023]

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(2 of 2)

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At the same time, Mr. Sharma 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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Petition disposed.

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

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

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(MANEESH SHARMA),J

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(K.R. SHRIRAM),CJ

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N.GANDHI/RAJAT/155

Babu Lal Mishra S/O Daya Ram Mishra v. Income Tax Officer

Case brief

What is this about?

What did the court decide?

Babu Lal Mishra S/O Daya Ram Mishra v. Income Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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