Rajasthan HC Quashes Tax Reassessment Notice Issued by Jurisdictional AO

Ram Narayan Dani Vs Deputy Commissioner/ACIT (Rajasthan High Court) In the case of Ram Narayan Dani Vs Deputy Commissioner/ACIT, the Rajasthan High Court quashed a reassessment notice issued to the petitioner under Section 148 of the Income Tax Act, 1961. The court’s decision was based on a procedural irregularity: the notice was issued by a Jurisdictional Assessing Officer (JAO) instead of the statutorily required Faceless Assessing Officer (FAO). The court’s ruling was consistent with established judicial precedents. Specifically, the judgment cited the cases of Shree Cement Limi...