PREM SINGH RAO vs. PRINCIPAL COMMISSIONER OF INCOME TAX (PCIT-CENTRAL) JAIPUR

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CW/495/2026HC Rajasthan2026:RJ-JD:3313-DB20 January 2026Author: ARUN MONGA, YOGENDRA KUMAR PUROHIT3 pages
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What did the High Court hold?

The Tribunal, in respectful agreement with the Division Bench of the Rajasthan High Court in Sharda Devi Chhajer and the Bombay High Court in Hexaware Technologies Ltd., held that jurisdiction vests exclusively with the Faceless Assessing Officer. Therefore, as long as these judgments hold the field, the issuance of notices by the Jurisdictional Assessing Officer is legally unsustainable. Consequently, the impugned notice dated 18.03.2025 issued under Section 148 of the Income Tax Act, 1961, for AY 2021-2022, along with all consequential proceedings, was quashed for lack of jurisdiction. Liberty was granted to the Revenue to initiate proceedings afresh through the Faceless Assessing Officer, subject to compliance with limitation and other legal requirements. The Revenue was also granted liberty to act afresh if the aforementioned judgments are reversed or materially modified by the Hon'ble Supreme Court. The petitioner stated that other grounds were not pressed at this stage.

What were the facts?

The assessee, Prem Singh Rao, filed a writ petition challenging a notice dated 18.03.2025 issued under Section 148 of the Income Tax Act, 1961, for Assessment Year 2021-22. The notice was issued by the Jurisdictional Assessing Officer. The Revenue, represented by the Principal Commissioner of Income Tax and others, submitted that the controversy was covered by previous judgments of the Rajasthan High Court in Sharda Devi Chhajer v. Income Tax Officer & Anr. and the Bombay High Court in Hexaware Technologies Ltd. v. Assistant Commissioner of Income-Tax. These judgments held that notices issued by the Jurisdictional Assessing Officer, instead of the Faceless Assessing Officer, are without jurisdiction. The Revenue also mentioned that a Special Leave Petition was filed against the Hexaware Technologies Ltd. judgment, and notice had been issued by the Supreme Court.

What were the issues?

1. Whether a notice issued under Section 148 of the Income Tax Act, 1961, by the Jurisdictional Assessing Officer, instead of the Faceless Assessing Officer, is without jurisdiction, thereby rendering it legally unsustainable? (Question of law) Assessee's Contention: The assessee implicitly argued that the notice was bad in law due to being issued by the wrong authority, relying on the precedent set by the Rajasthan High Court and Bombay High Court. Revenue's Contention: The Revenue conceded that the issue was covered by the judgments in Sharda Devi Chhajer and Hexaware Technologies Ltd., which held that jurisdiction vests exclusively with the Faceless Assessing Officer. The Revenue sought liberty to revive proceedings if these judgments were set aside or materially modified by the Apex Court.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
[2026:RJ-JD:3313-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 495/2026 Prem Singh Rao S/o Shri Mufat Singh Rao, Aged About 47 Years, House No. 6, Umesh Smiriti, Jhalam Vikas Scheme, Paota B Road, Jodhpur,342006, Rajasthan Through His Authorized Representative Shri Rajesh Bhootra S/o Shri Ram Ratan Bhootra, Aged About 51 Years, R/o C/o Ram Ratan Bhootra Near Oswal Ka Nayati Nohra, Pello Mundra Ki Gali, Jodhpur, 342001, Rajasthan.. ----Petitioner Versus 1. Principal Commissioner Of Income Tax (Pcit-Central) Jaipur, Lic Building, Ambedkar Circle, Jaipur, Raj.302005 2. Principal Chief Commissioner Of Income Tax (Nafac), 4Th Floor, Mayur Bhawan, Connaught Circle, New Delhi.110001 3. Central Board Of Direct Taxes, Cbdt Headquarter, North Block- Department Of Revenue, New Delhi.110001 4. Deputy Commissioner Of Income Tax, Aayakar Bhawan, Paota C Road, Jodhpur, Raj.342010 ----Respondents For Petitioner(s) : Mr. Sharad Kothari For Respondent(s) : Mr. KK Bissa HON'BLE MR. JUSTICE ARUN MONGA HON'BLE MR. JUSTICE YOGENDRA KUMAR PUROHIT

Order 20/01/2026

1.

The present writ petition is filed against the impugned notice dated 18.03.2025 issued under Section 148 of the Income Tax Act, 1961 for the Assessment Year 2021-22. 2. On a court query, learned counsel for the respondents, at the outset, fairly submits that the controversy in the present writ (Uploaded on 20/01/2026 at 06:43:23 PM) (Downloaded on 28/10/2026 at 12:43:28 AM)

[2026:RJ-JD:3313-DB] (2 of 3) [CW-495/2026] petition is squarely covered by the judgment of this Court in Sharda Devi Chhajer v. Income Tax Officer & Anr.1, which, in turn has followed the similar prior view taken by the Bombay High Court in Hexaware Technologies Ltd. v. Assistant Commissioner of Income-Tax2, wherein it has been held that notices issued by the Jurisdictional Assessing Officer, instead of the Faceless Assessing Officer, are without jurisdiction.

3.

It is further submitted that the Revenue has preferred a Special Leave Petition against the judgment in Hexaware Technologies Ltd. and notice has been issued by the Hon’ble Supreme Court.

4.

Accordingly, learned counsel for the respondent would submit that in case this court is inclined to allow the petition, liberty be granted in favour of the Revenue to revive the proceedings in the event the judgments in Hexaware Technologies Ltd. (supra) and Sharda Devi Chhajer (supra) are set aside or materially modified by the Hon’ble Apex Court. Request seems fair.

5.

We are in respectful agreement with the view taken by Division Bench of this court in Sharda Devi Chhajer (supra) and Hexaware Technologies Ltd. (supra), holding that jurisdiction vests exclusively with the Faceless Assessing Officer. Accordingly, so long the judgments, ibid, continue to hold the field, issuance of notices by the Jurisdictional Assessing Officer is legally unsustainable. 12025 SCC OnLine Raj 3386 22024 SCC OnLine Bom 1249 (Uploaded on 20/01/2026 at 06:43:23 PM) (Downloaded on 28/10/2026 at 12:43:28 AM)

[2026:RJ-JD:3313-DB] (3 of 3) [CW-495/2026]

6.

In the premise, keeping all rights and contentions, as raised herein, the impugned notice dated 18.03.2025 issued under Section 148 of the Income Tax Act, 1961 for A.Y. 2021-2022 along with all proceedings consequential thereto, are quashed for lack of jurisdiction.

7.

Liberty is, however, granted to the respondents-Revenue to initiate proceedings afresh through the Faceless Assessing Officer, in accordance with law within the prevailing statutory framework, subject to compliance of limitation and other legal requirements.

8.

It is clarified that in the event the judgments in Hexaware Technologies Ltd. (supra) and Sharda Devi Chhajer (supra) are reversed/set aside or materially modified by the Hon’ble Supreme Court, the respondent-Revenue shall be at liberty to act afresh in accordance thereof.

9.

In view of the above, learned counsel for the petitioner states that the other grounds raised herein are not pressed at this stage and be kept open to be urged, if required, at an appropriate later stage.

10.

Accordingly, the writ petition stands disposed of.

11.

Pending application, if any, also stands disposed of. (YOGENDRA KUMAR PUROHIT),J (ARUN MONGA),J 13-raksha/- Powered by TCPDF (www.tcpdf.org) (Uploaded on 20/01/2026 at 06:43:23 PM) (Downloaded on 28/10/2026 at 12:43:28 AM)

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