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Rajasthan HC Quashes Section 148 Tax Notice Issued by JAO, Citing Precedent
Case Law Details
- Case Name
- Krishan Gopal Gupta Vs PCIT (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Krishan Gopal Gupta Vs PCIT (Rajasthan High Court)
The Rajasthan High Court addressed the validity of a notice issued under Section 148 of the Income Tax Act, 1961, in the case of Krishan Gopal Gupta vs. Principal Commissioner of Income Tax. The central issue revolved around the fact that the notice was issued by a Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO).
The court’s decision to quash and set aside the notice, dated June 24, 2025, was based on established judicial precedents. Specifically, the court followed its own earlier rulings in Shree Ce...
