SANJAY PANDE S/O LATE HARISH CHANDRA PANDE vs. INCOME TAX OFFICER

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CW/12964/2022HC RajasthanRJHC02070064202208 September 2025Author: K.R. SHRIRAM,MANEESH SHARMA3 pages
AI SummaryRemanded

What did the High Court hold?

The Court quashed and set aside the notice dated July 27, 2022, issued under Section 148 of the Income Tax Act, 1961. The decision was based on the understanding that the Court had previously held notices issued by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO) to be invalid, citing Shree Cement Limited, Sharda Devi Chhajer, and Hexaware Technologies Ltd. The Revenue was granted liberty to revive the notice if the Supreme Court were to interfere with these judgments. The Court also stated that any re-assessment order passed pursuant to this notice would also stand quashed and set aside. All pending applications were disposed of. The Court kept open all rights and contentions of the parties for future stages.

What were the facts?

The petitioner, Sanjay Pande, filed a writ petition challenging a notice dated July 27, 2022, issued under Section 148 of the Income Tax Act, 1961. The petitioner's counsel initially stated that the ground regarding the notice being issued by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO) had not been taken but sought permission to amend the petition. The Revenue's counsel acknowledged that the Court had previously held such notices to be invalid. However, the Revenue requested liberty to revive the notice if the Supreme Court were to interfere with the judgments relied upon by the petitioner. The petitioner reserved the right to raise other grounds at an appropriate stage.

What were the issues?

1. Whether a notice issued under Section 148 of the Income Tax Act, 1961, by a Jurisdictional Assessing Officer (JAO) is invalid, as opposed to being issued by a Faceless Assessing Officer (FAO)? (Question of law) Assessee's Contention: The petitioner's counsel indicated an intention to argue that the notice is invalid because it was issued by a JAO and not an FAO, relying on previous judgments of this Court. Revenue's Contention: The Revenue's counsel conceded that the Court had taken a view that such notices are invalid. However, they sought liberty to revive the notice if the Supreme Court were to overturn the precedents relied upon by the petitioner, namely Shree Cement Limited, Sharda Devi Chhajer, and Hexaware Technologies Ltd. The Revenue did not dispute the invalidity of the notice based on the current legal position.

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
[2025:RJ-JP:36044-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 12964/2022 Sanjay Pande S/o Late Harish Chandra Pande, Aged About 57 Years, R/o A-14, Mahaveer Udhyan Path, Bajaj Nagar, 302017 (Raj.) ----Petitioner Versus 1. Income Tax Officer, Ward 6(3), Jaipur, Ncr Building, Statue Circle, Jaipur. 2. Union Of India Through Finance Secretary, Ministry Of Finance (Department Of Revenue), Central Board Of Direct Taxes, North Block, New Delhi. ----Respondents For Petitioner(s) : Mr. Aditya Vijay Advocate. For Respondent(s) : Mr. Sandeep Pathak Advocate with Ms. Jaya P. Pathak Advocate & Mr. Palash Gupta Advocate. HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA

Judgment 08/09/2025

1.

At the outset, Mr. Aditya Vijay states that the legal ground that the notice under Section 148 of the Income Tax Act, 1961 is not valid because it has been issued by Juri ictional Assessing Officer (JAO) and not Faceless Assessing Officer (FAO), has not been taken. Counsel states in the Court that petition is yet to be admitted and if the Court insists, petitioner will take out an application for adding grounds.

2.

Mr. Sandeep Pathak states that this Court has taken a view that such a notice will be invalid and he will not insist on formal amendment in the petition.

[2025:RJ-JP:36044-DB] (2 of 3) [CW-12964/2022]

3.

Ground referred to is that the notice dated 27th July 2022 under Section 148 of the Income Tax Act, 1961 has been issued by a Juri ictional Assessing Officer (JAO) and not Faceless Assessing Officer (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.

4.

At the same time, Mr. Sandeep Pathak 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.

5.

Mr. Aditya Vijay states that in view of the above, for the present, petitioner will reserve his right to raise other grounds at an appropriate stage.

6.

Therefore, keeping open all rights and contentions of parties, we quash and set aside notice dated 27th July 2022 issued under Section 148 of the Act with liberty as prayed.

7.

Petition disposed. 1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported) 2 2025 SCC OnLine Raj 3386 3 [2024] 162 taxmann.com 225 (Bombay)

[2025:RJ-JP:36044-DB] (3 of 3) [CW-12964/2022]

8.

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

9.

In case, if any re-assessment order is passed, the same will also stand quashed and set aside. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ SANJAY KUMAWAT-SEEMA/38

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