SANDEEP SINGHVI Vs. INCOME-TAX OFFICER

JUDGEMENT

(1.) At the very outset, learned counsel for the petitioner submits that the issue involved in the present petition is no more res integra as the same stands squarely covered by series of the judgments passed by this Hon'ble Court. Reliance has been placed upon the judgment passed in D.B. Civil Writ Petition No.19953/2025 (Ravindra Singh vs. Principal Commissioner of Income Tax (Central, Jaipur and Ors.), wherein referring to the judgment passed by Co-ordinate Bench of this Court in the case of Jaskaran Singh Brar vs. Principle Commissioner of Income Tax (Central) Jaipur and Ors. (D.B. Civil Writ Petition No.18987/2025, the re-assessment proceedings initiated in respect of search cases was quashed and set aside.

(2.) The Judgment passed in the case of Ravindra Singh's case (supra) reads as under:-

(3.) Mr. Kothari 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 Assistant Commissioner of Income-Tax and Others1 and Sharda Devi Chhajer vs. The Income Tax Officer and Another 2025 SCCOnLine Raj3386 following judgment of Bombay High Court in Hexaware Technologies Ltd. vs. Assistant Commissioner of Income-Tax, Circle 15(1)(2)[[2024] 162 taxmann.com 225 (Bombay) ] has held that such a notice issued by JAO will be invalid.