Rajasthan HC Quashes Reassessment Notice Issued by JAO Due to Faceless Regime Requirements

Mani Ram Vs PCIT (Rajasthan High Court)

The Rajasthan High Court considered a petition challenging a notice issued on 24 March 2024 under Section 148 of the Income Tax Act and the assessment order dated 12 March 2025 passed under Section 147. The petitioner argued that the notice was issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO), rendering it invalid. Reliance was placed on earlier decisions of the same High Court in Shree Cement Limited and Sharda Devi Chhajer, which, following the Bombay High Court’s rulin

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