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Rajasthan HC Quashes Sec.148 Notice Issued by Jurisdictional AO Instead of FAO
Case Law Details
- Case Name
- Paras Ram Vs PCIT (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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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, Sha...
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