Mohit Verma S/O Shrinivas Verma v. Deputy Commissioner of Income Tax
Case brief
What is this about?
Rajasthan High Court (Jaipur, Division Bench: Chief Justice K.R. Shriram and Justice Maneesh Sharma) disposes D.B. Civil Writ Petition No. 8551/2023 (Mohit Verma v. Deputy Commissioner of Income Tax, Circle-2, Kota), order dated 01/09/2025: Section 148 Income Tax Act 1961 reassessment notice dated 12.04.2023 issued by Jurisdictional Assessing Officer (JAO) instead of Faceless Assessing Officer (FAO) quashed as bad and not valid, following Shree Cement Limited (DB CW 10540/2024, Jaipur, 05.08.2025), Sharda Devi Chhajer (2025 SCCOnLine Raj 3386) and Hexaware Technologies Ltd. ([2024] 162 taxmann.com 225 (Bombay)); conditional liberty to Revenue to revive the notice if the Supreme Court interferes with those judgments; all rights and contentions kept open; any re-assessment order to stand quashed; faceless assessment procedure challenge under Section 148.
What did the court decide?
Notice dated 12th April 2023 issued under Section 148 of the Act quashed and set aside; liberty to Revenue to revive the notice if the Apex Court interferes with the judgments in Hexaware Technologies Ltd., Sharda Devi Chhajer or Shree Cement Limited; all rights and contentions of parties kept open; any re-assessment order passed to also stand quashed and set aside; all pending applications disposed.