[2025:RJ-JD:48505-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 22127/2025 Rahul Bagrecha S/o Loon Chand Bagrech, Aged About 30 Years, R/o Bhaiyon Ki Pole, Ghantaghar, Jodhpur.

----Petitioner Versus Deputy Commissioner Of Income Tax, Central Circle - 1, Jodhpur Having Its Address Aayakar Bhawan, Paota C Road, Jodhpur-

342010.

----Respondent For Petitioner(s) : Mr. Harsh Vardhan Singh For Respondent(s) : Mr. K.K. Bissa HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI HON'BLE MR. JUSTICE ANUROOP SINGHI

Order

12/11/2025

1. Mr. Harsh Vardhan Singh, learned counsel for the petitioner submits that petitioner is unhappy with notice dated 24^th March 2024 issued under Section 148 of the Income Tax Act, 1961 and assessment order dated 17^th March 2025 passed under Section

147 of the Income Tax Act, 1961 (for short ‘the Act’).

2. Mr. Singh further submits that apart from various grounds taken in the petition, one of the grounds is that notice has been issued by Jurisdictional Assessing Officer (JAO) and not Faceless Assessing Officer (FAO). He also submits that this Court in Shree Cement Limited vs. Assistant Commissioner of Income-Tax & Others and Sharda Devi Chhajer vs