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IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR
PUSHPENDRA SINGH BHATI, SANDEEP TANEJA
Mangal Deep Darshan – Appellant
Versus
Income Tax Officer, Ward-1 – Respondent
ORDER :
1. Learned counsel for the petitioner makes a limited submission that the controversy in the present matter already stands concluded by the judgment rendered by this Court in Sharda Devi Chhajer v. The Income Tax Officer & Anr. : D.B. Civil Writ Petition No.11787/2024, decided on 19.03.2025, along with the other connected matters, and thus, the respondents ought to have acted in compliance with the said judgment by giving a Faceless as enshrined in the CBDT Notification dated 29.03.2022. The operative portion of the order dated 19.03.2025 reads as under :-
“6. This Court observes that before delving into the nitty- gritty of the instant case and the challenge in question, it is pertinent to understand the nature, intention and the mechanics underlying the Faceless Regime and how it has contributed to the paradigm shift in administration of the Income-tax law in India.
6.1. The Government of India launched ‘Transforming taxation – Honouring the honest’ platform, on On 13 August 2020. The same was done with an objective of simplifying India’s tax system and increasing trust of taxpayers.
6.1.1. Pursuant to the same, the Government introduced a ‘faceless’ mechanism for Income-tax
The faceless assessment regime under the Income Tax Act mandates that notices under Sections 148 and 148A must be issued by the designated authority only, enhancing transparency and accountability.
Faceless assessment under Income Tax Act mandates strict adherence to automated procedures and jurisdictions as per Sections 144B and 151A, ensuring tax administration transparency.
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