[2025:RJ-JD:48807-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B. Civil Writ Petition No. 22211/2025 Anil Singhvi S/o Prakash Chand Singhvi, Aged About 44 Years, Baktawar Mal Ji Ka Bag, Chopasni Road, Jodhpur - 342001 ----Petitioner Versus

1. Deputy Commissioner Of Income-Tax, Central Circle - 1, Aaykar Bhawan, Paota C Road, Jodhpur.

2. The Commissioner Of Income-Tax (Apeals), Jaipur Aaykar Bhawan, Lic Building -2 Bhawani Singh Road, Ambedkar Circle, Jaipur.

----Respondents For Petitioner(s) : Mr. Anjay Kothari 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. Learned counsel for the petitioner submits that petitioner is unhappy with notice dated 15.02.2024 issued under Section 148 and assessment order dated 18.03.2025 passed under Section

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

2. Learned counsel 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