SIKANDER ALI vs. THE INCOME TAX OFFICER

By way of filing the instant Writ Petition, the petitioner has prayed for the following reliefs:- It is, therefore humbly prayed that Your Lordships may graciously be pleased to accept and allow this writ petition and by an appropriate writ, order or direction:- i) To quash and set aside the notice issued u/s 148 dated 31.03.2023 (Ann.-5) because the same is barred by limitation. ii) To quash and set aside the order passed u/s 148A(d) dated 31.03.2023 (Ann.-4) and all other subsequent proceedingsbecause the order is passed without giving paramount consideration of the submissions of the Petitioner, hence the order is arbitrary, unfair and unreasoned. (Uploaded on 29/07/2025 at 05:59:21 PM) (Downloaded on 27/10/2026 at 11:20:52 PM)

At the outset, learned counsel appearing on behalf of the petitioner submitted that the controversy involved in the matter has already been set to rest vide Judgment dated 19.03.2025 passed by the co-ordinate Bench of this Court in a bunch of writ petitions being led by D.B. Civil Writ Petition No.11787/2024 titled as “Sharda Devi Chhajer versus The Income Tax Officer & Anr.”. Learned counsel further submitted that since the controversy involved in the matter has already been set to rest by the co-ordinate Bench of this Court, the instant writ petition may also be decided by setting aside the impugned notice dated 31.03.2023 (Annexure-5).

Learned counsel appearing on behalf of the respondents was not in a position to refute the aforesaid submissions made at bar by learned counsel for the petitioner. However, he submitted that in the case of Sharda Devi Chhajer (Supra), the co-ordinate Bench of this Court while allowing the writ petitions, has given liberty to the respondents to issue fresh notices in compliance of CBDT notification dated 29.03.2022 (Annexure-6) by keeping the FAO as jurisdictional authority.

Heard learned counsel for the parties and perused the Judgment dated 19.03.2025 passed by the co-ordinate Bench of this Court. (Uploaded on 29/07/2025 at 05:59:21 PM) (Downloaded on 27/10/2026 at 11:20:52 PM)

The operating portion of the Judgment dated 19.03.2025 is reproduced herein below for ready reference:-

Thus, this Court holds that the mandate of Section 151A of the Act of 1961 has to be strictly followed as there cannot be a way out of doing the same. This Court also holds that the JAO shall not have the jurisdiction to issue notices under Section 148 of the Act of 1961, as it would not only render Section 151A weak, but may also lead to its diminishing activation. For the purpose of assessment and reassessment under Sections 147, 148 & 148A and in light of the sanction under Section 151A, adherence has to be made to algorithm based random assessing system, and therefore, the impugned notices deserve to be quashed.

Consequently, the present writ petitions are allowed. Accordingly, the impugned Notices are quashed and set aside, as far as the jurisdiction of JAOs for the purpose of Sections 148 & 148A of the Act of 1961 to issue the same is concerned. The question raised herein stands answered in the terms indicated above, with liberty to the respondents to issue fresh notices in compliance of the CBDT Notification dated 29.03.2022, by keeping the FAO as assessing officer.

1 However, the time spent during the pendency of the present litigation in the Court, shall be excluded for the purpose of computing limitation for issuance of fresh notices, in case, need arises.

2 All pending applications stand disposed of.

This Court upon perusal of the Judgment dated 19.03.2025 passed in the case of Sharda Devi Chhajer (Supra) finds sufficient force in the arguments of the counsel for the petitioner that the controversy involved in the matter is no more res intergra.

In that view of the matter, the instant writ petition is allowed and the impugned notice dated 31.03.2023 is quashed and set aside, as far as the jurisdiction of JAOs for the purpose of Sections 148 & 148-A of the Income Tax Act, 1961. (Uploaded on 29/07/2025 at 05:59:21 PM) (Downloaded on 27/10/2026 at 11:20:52 PM)

However, the respondents shall be at liberty to issue fresh notices in compliance of CBDT notification dated 29.03.2022 by keeping FAO as Assessing Officer. (SANGEETA SHARMA),J (KULDEEP MATHUR),J 36-Dinesh/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 29/07/2025 at 05:59:21 PM) (Downloaded on 27/10/2026 at 11:20:52 PM)