Paras Ram Vs PCIT (Rajasthan High Court)
Rajasthan HC Quashes Sec.148 Notice Issued by Jurisdictional AO Instead of FAO
Division Bench of Rajasthan High Court disposed of the writ petition by following its earlier decision in Gaze Fashion Trade Ltd. vs. ACIT (order dated 12.08.2025).
Petitioner challenged the reassessment notice u/s 148 on the ground that it was issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO). The Bench noted that this very issue had already been considered in earlier rulings such as: Hexaware Technologies Ltd. vs. ACIT, Sharda Devi Chhajer vs. ITO & Shree Cement Ltd. vs. ACIT & Others. In those rulings, the Courts had held that once the faceless scheme is in place, the reassessment notice must emanate from the FAO, not the JAO.
Revenue submitted that in Hexaware Technologies, an SLP has been filed before the Supreme Court and notice has been issued. Hence, the Revenue sought liberty to revive the notice if the Apex Court reverses the position.
The Court accepted this plea and held that the impugned Sec.148 notice dated 19.03.2024 issued by JAO is quashed & set aside. Liberty is reserved for the Revenue to revive the notice in case the Supreme Court rules otherwise. The writ petition was disposed of accordingly, along with all pending applications.
