Assessment Quashed Because JAO Issued Notice Instead of FAO: ITAT Jodhpur

Darshan Dhankani Vs PCIT (Rajasthan High Court)

The petitioner challenged a notice dated 24 March 2024 issued under Section 148 and the assessment order dated 21 March 2025 passed under Section 147 of the Income Tax Act. One of the central grounds raised was that the reassessment proceedings were initiated by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO). The petitioner relied on previous decisions of the Rajasthan High Court in Shree Cement Limited and Sharda Devi Chhajer, which followed the Bombay High Court’s rulin

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