Disposed

Sunny Mewara S/O Shri Veer Bahadur Mewara v. Income Tax Officer, Ito

Rajasthan HC1 Sept 2025CW/7867/2023

Case brief

AI extract

What is this about?

Writ petition challenging a Section 148 reassessment notice issued by a Jurisdictional Assessing Officer rather than a Faceless Assessing Officer. Following prior decisions of this Court and Bombay High Court, the Division Bench quashed the notice, keeping all other grounds open and granting Revenue liberty to revive it if the Supreme Court interferes with those precedents.

What did the court decide?

Notice dated 12 April 2023 under Section 148 quashed; liberty to revive if Apex Court interferes; any reassessment order also to stand quashed.

Sunny Mewara S/O Shri Veer Bahadur Mewara 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. 7867/2023

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Sunny Mewara S/o Shri Veer Bahadur Mewara, Aged About 36 Years, R/o 183, Shopping Center, Infront Of Uco Bank, Kota (Raj.)- 324007.

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----Petitioner

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Versus

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Income Tax Officer, Ito, Ward-2(1), Kota, Dainik Navjyoti, Rawat Bhata Road, Kota, Rajasthan- 324009.

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----Respondent

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For Petitioner(s)	: Mr. Sanjay Jhanwar, Senior Advocate assisted by Mr. Rajat Sharma, Mr. Shubhendra Singh & Mr. Saksham Pandey
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. Jhanwar 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 12^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-7867/2023]

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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. Jhanwar 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 12^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/52

Sunny Mewara S/O Shri Veer Bahadur Mewara v. Income Tax Officer, Ito

Case brief

What is this about?

What did the court decide?

Sunny Mewara S/O Shri Veer Bahadur Mewara v. Income Tax Officer, Ito

Case brief

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What did the court decide?

What the court decided

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