[2025:RJ-JD:53941-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT

JODHPUR

D.B. Civil Writ Petition No. 23399/2025

Gaurav Jain S/o Balwantraj Jain, Aged About 36 Years, R/o

Kumbhat Sadan, City Police Jodhpur, Rajasthan.

----Petitioner

Versus

1. The Deputy Commissioner Of Income Tax, Central Circle

1, Jodhpur Having Its Address At, Aaykar Bhawan, Paota

C Road, Jodhpur, Rajasthan.

2. Pr. Commissioner Of Income Tax, Central, Jaipur Having

Its Address At Lic Building, Jeevan Nidhi 2Nd, Near

Ambedkar Circle, Jaipur Rajasthan.

----Respondents

For Petitioner(s) : Mr. Shivang Soni Jalora.

For Respondent(s) : Mr. K.K. Bissa.

HON'BLE DR. JUSTICE PUSHPENDRA SINGH BHATI

HON'BLE MR. JUSTICE SANJEET PUROHIT

Order

15/12/2025

1. Learned counsel for the petitioner submits that petitioner is unhappy with notice dated 24th March 2024 issued under Section 148 of the Income Tax Act, 1961 and assessment order dated 07th March 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