Rajasthan HC Quashes Tax Reassessment Notice Issued by Jurisdictional AO

Ram Narayan Dani Vs Deputy Commissioner/ACIT (Rajasthan High Court)

In the case of Ram Narayan Dani Vs Deputy Commissioner/ACIT, the Rajasthan High Court quashed a reassessment notice issued to the petitioner under Section 148 of the Income Tax Act, 1961. The court’s decision was based on a procedural irregularity: the notice was issued by a Jurisdictional Assessing Officer (JAO) instead of the statutorily required Faceless Assessing Officer (FAO).

The court’s ruling was consistent with established judicial prece

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