RAM SHANKAR KUSHWAHA S/O SH SURYA PRASAD KUSHWAHA vs. INCOME TAX OFFICER

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CW/14251/2023HC RajasthanRJHC02068943202301 September 2025Author: K.R. SHRIRAM,MANEESH SHARMA2 pages
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What did the High Court hold?

The High Court quashed and set aside the notice dated April 13, 2023, issued under Section 148 of the Income Tax Act, 1961. The Court agreed with the petitioner that the notice was bad in law, citing its own judgments in Shree Cement Limited and Sharda Devi Chhajer, which followed the Bombay High Court's decision in Hexaware Technologies Ltd. The Court acknowledged the revenue's submission regarding the pending SLP in the Hexaware Technologies Ltd. case and granted liberty to the revenue to revive the notice if the Apex Court's decision altered the legal position. The Court also stated that any re-assessment order passed pursuant to this notice would also stand quashed and set aside. All rights and contentions of the parties were kept open.

What were the facts?

The petitioner, Ram Shankar Kushwaha, challenged a notice dated April 13, 2023, issued under Section 148 of the Income Tax Act, 1961, by the Income Tax Officer, Ward-1, Beawer. The petitioner contended that the notice was issued by a Jurisdictional Assessing Officer (JAO) and not a Faceless Assessing Officer (FAO), rendering it invalid. The respondent revenue, represented by Mr. Sharma, agreed that one of the grounds raised by the petitioner was covered by a previous judgment of the High Court. However, the revenue noted that a Special Leave Petition (SLP) had been filed against the Hexaware Technologies Ltd. judgment, and notice had been issued by the Apex Court. The revenue sought liberty to revive the Section 148 notice if the Apex Court's decision altered the existing legal position.

What were the issues?

1. Whether a notice dated April 13, 2023, issued under Section 148 of the Income Tax Act, 1961, by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO) is bad in law and invalid? (Question of law) Assessee's Contention: The notice is invalid as it was issued by a JAO and not an FAO, relying on the High Court's judgments in Shree Cement Limited and Sharda Devi Chhajer. Revenue's Contention: While agreeing that the notice is covered by the High Court's judgments, the revenue pointed out that an SLP has been filed against the Hexaware Technologies Ltd. judgment, and notice has been issued by the Apex Court. The revenue requested liberty to revive the notice if the Apex Court's decision impacts the aforementioned judgments.

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:35135-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14251/2023 Ram Shankar Kushwaha S/o Sh Surya Prasad Kushwaha, Aged About 78 Years, R/o 526-C, Shipra Sun City, Indirapuram, Ghaziabad. ----Petitioner Versus Income Tax Officer, Ward-1, Beawer, Court Campus, Ajmer Road, Beawar, Beawar, Rajasthan, 305901 ----Respondent For Petitioner(s) : Mr. Mahendra Gargieya with Mr. Devang Gargieya, Mr. Hemang Gargieya & Mr. Tarak Ahuja For Respondent(s) : Mr. Shantanu Sharma with Mr. Parth Vashishtha & Mr. Aditya Doda HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA

Order 01/09/2025

1.

Mr. Sharma, who appears on advance copy, agrees with Mr. Gargieya that one of the grounds raised certainly is covered by a judgment of this Court.

2.

Ground referred to is that the notice dated 13th April 2023 under Section 148 of the Income Tax Act, 1961 has been issued by a Juri ictional 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. 1 DB Civil Writ Petition No.10540/2024, dated 05.08.2025 at Jaipur Bench (unreported) 2 2025 SCCOnLine Raj 3386 3 [2024] 162 taxmann.com 225 (Bombay)

[2025:RJ-JP:35135-DB] (2 of 2) [CW-14251/2023]

3.

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.

4.

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

5.

Therefore, keeping open all rights and contentions of parties, we quash and set aside notice dated 13th April 2023 issued under Section 148 of the Act with liberty as prayed.

6.

Petition disposed.

7.

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

8.

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 N.GANDHI/RAJAT/114

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