Rajasthan HC: Reassessment Quashed as Section 148 Notice Issued by JAO

Jagtamba Timber Mart Vs DCIT (Rajasthan High Court)

The petitioner challenged a notice dated 24 March 2024 issued under Section 148 of the Income Tax Act, 1961, and the assessment order dated 21 March 2025 passed under Section 147. One of the central grounds raised was that the notice had been issued by the Jurisdictional Assessing Officer (JAO) instead of the Faceless Assessing Officer (FAO), which the petitioner argued made the notice invalid under the faceless reassessment scheme.

The petitioner relied on decisions of this Court in Shree Cement Limited v. Assistant Co

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