Rajasthan HC Quashed Reassessment for Being Issued by JAO Instead of FAO

Bharat Kumar S/o Laxman Ram Vs DCIT (Rajasthan High Court)

The Rajasthan High Court examined the validity of a notice dated 27 March 2024 issued under Section 148 of the Income Tax Act, 1961, and the consequent assessment order dated 23 March 2025 passed under Section 147. The petitioner challenged the proceedings primarily on the ground that the notice was issued by the Jurisdictional Assessing Officer (JAO) instead of a Faceless Assessing Officer (FAO), rendering the notice and subsequent assessment invalid.

The petitioner relied on earlier decisions of the Rajasthan High

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