Lovenesh Mewara v. Deputy Commissioner Of Income Tax, Dcit/acit, Circle -2, Kota, Central Revenue Building
Case at a glance
Provisions considered
- Income Tax Act, 1961 s. 148
Key paragraphs
- Para 22. Ground referred to is that the notice dated 12th 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…
- Para 44. Mr. Jhanwar states that in view of the above, for the present, petitioner will reserve his right to raise other grounds at an appropriate stage.
- Para 88. 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/46
Judgment
: Mr. Sanjay Jhanwar, Senior Advocate For Respondent(s) assisted by Mr. Rajat Sharma, Mr. Shubhendra Singh & Mr. Saksham Pandey : 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
Mr. Sharma, who appears on advance copy, agrees with Mr. Jhanwar that one of the grounds raised certainly is covered by a judgment of this Court.
Ground referred to is that the notice dated 12th 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 3 2025 SCCOnLine Raj 3386 [2024] 162 taxmann.com 225 (Bombay) [2025:RJ-JP:35135-DB] (2 of 2) [CW-7810/2023]
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.
Mr. Jhanwar states that in view of the above, for the present, petitioner will reserve his right to raise other grounds at an appropriate stage.
Therefore, keeping open all rights and contentions of parties, we quash and set aside notice dated 12th April 2023 issued under Section 148 of the Act with liberty as prayed.
Petition disposed. Consequently, all pending applications, if any, also stand disposed.
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/46
Questions this judgment answers
Which statutory provisions did this judgment involve?
Income Tax Act, 1961 — s. 148.
Which court decided this case, and when?
Rajasthan High Court, on 12 Apr 2023. The bench was MANEESH SHARMA.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.