IMRAN HASAN MALIK S/O MUSHTAQ AHMAD vs. INCOME TAX OFFICER

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CW/15589/2023HC RajasthanRJHC02079476202301 September 2025Bench: 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's contention that the notice was bad in law as it was issued by a Jurisdictional Assessing Officer (JAO) and not a Faceless Assessing Officer (FAO), citing its own judgments in Shree Cement Limited and Sharda Devi Chhajer, which followed the principle established in Hexaware Technologies Ltd. The Court granted the petitioner's prayer for the present. However, acknowledging the pending SLP in the Hexaware Technologies Ltd. case, the Court granted liberty to the Revenue to revive the notice if the Apex Court's decision altered the prevailing 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, Imran Hasan Malik, 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 (Respondent). The petitioner contended that the notice was issued by a Jurisdictional Assessing Officer (JAO) and not a Faceless Assessing Officer (FAO). The Respondent, through counsel, agreed that one of the grounds raised by the petitioner was covered by previous judgments of the High Court. The Respondent also 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.

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) is bad in law and invalid, turning on the interpretation of faceless assessment procedures. Assessee's Contention: The notice is invalid because it was issued by a JAO, not a Faceless Assessing Officer (FAO), relying on the High Court's judgments in Shree Cement Limited and Sharda Devi Chhajer. Revenue's Contention: The Revenue agreed that the ground was covered by existing High Court judgments. However, they noted that an SLP had been filed against the Hexaware Technologies Ltd. judgment, and notice had been issued by the Apex Court. They requested liberty to revive the notice if the Apex Court's decision altered the current legal position.

Which sections of the Income-tax Act were involved?

Section 148

AI-generated summary — verify with the full judgment below

[2025:RJ-JP:35135-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15589/2023 Imran Hasan Malik S/o Mushtaq Ahmad, Aged About 41 Years, R/o S/o Mushtaq Ahmad H.no. 23 Sant Sarover Colony, Ajmer Road, Opp. Kaushalya Garden, Beawar, Ajmer, Rajasthan 305901. ----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 Jurisdictional 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-15589/2023] 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/125

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