Rajasthan High Court – Jaipur
Shree Cement Limited vs Assistant Commissioner Of Income-Tax … on 5 August, 2025
Author: Anand Sharma
Bench: Anand Sharma
[2025:RJ-JP:30124-DB]
HIGH COURT OF JUDICATURE FOR RAJASTHAN
BENCH AT JAIPUR
D. B. Civil Writ Petition No. 11305/2024
Shree Cement Limited, having Its Office at Bangur Nagur,
Andheri Deori, Masuda Road, Beawar, Ajmer-305901, Rajasthan
through Its Joint President Shri Arvind Khicha, S/o Shri Indermal
Khicha, Aged About 60 Years R/o 5-6, Nanesh Nagar, Near
Jawahar Bhawan, Vinod Nagar, Beawar, Rajasthan - 305901
----Petitioner
Versus
1. Assistant Commissioner of Income-Tax, Central Circle, Cr
Building, Opp. Sessions Court, Jaipur Road, Ajmer,
Rajasthan- 305001
2. Additional Commissioner of Income Tax, Central Circle,
Aaykar Bhawan, Subcity Centre, Savina, Udaipur,
Rajasthan - 313001
3. Principal Commissioner of Income Tax, Central Circle, 4Th
Floor, Jeevan Nidhi -II, LIC Building, Bhawani Singh Road,
Jaipur, Rajasthan- 302005
4. Director General of Income Tax (Investigation), New
Central Revenue Building, Statue Circle, Jaipur,
Rajasthan- 302005
5. Union of India, through The Secretary, Department of
Revenue, Government of India, North Block, New Delhi -
110001
----Respondents
For Petitioner : Mr. Percy Pardiwala, Sr. Adv.
Mr. Anant Kasliwal, Sr. Adv. assisted
by Mr. Niraj Sheth Advocate,
Mr. Shashank Kasliwal Advocate,
Mr. Raghav Krishnatri Advocate,
Mr. Diwakar Khaldwa Advocate &
Ms. Divisha Misra Advocate.
For Respondents No. : Mr. Siddharth Bapna Advocate with
1 and 2 Mr. Sarvesh Jain Advocate,
Mr. Meyhul Miittal Advocate &
Mr. Rahul Kumar Advocate.
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[2025:RJ-JP:30124-DB] (2 of 3) [CW-11305/2024]
HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM
HON'BLE MR. JUSTICE ANAND SHARMA
Order
05/08/2025
1. Mr. Percy Pardiwala, Senior Advocate appearing for petitioner
states that except issue of limitation that was raised in Shree
Cement Limited Vs. Assistant Commissioner of Income Tax
& Others1, other four issues will arise in this petition as well. Mr.
Siddharth Bapna, counsel for Revenue, in fairness, stated that
since in this case also, there is notice dated 3 rd May 2024 issued
by Jurisdictional Assessing Officer (JAO) and not Faceless
Assessing Officer (FAO) and this Court has held in Shree Cement
Limited (supra) that such a notice will be invalid, the Court may
dispose this petition holding that notice is invalid, but keeping
open all rights and contentions of Revenue to rekindle the notice
in case the Hon’ble Supreme Court holds in favour of Revenue in
the petition filed against the decision of High Court of Bombay in
Hexaware Technologies Ltd. v. Assistant Commissioner of
Income-tax, Circle 15(1)(2)2.
2. Mr. Percy Pardiwala, Senior Advocate stated all rights and
contentions should be kept open to be agitated in such an
eventuality.
3. If the Hon’ble Apex Court interferes in the decision of High
Court of Bombay in Hexaware Technologies Ltd. (supra),
parties may rekindle all issues. Keeping open all rights and
contentions of the parties, notice dated 3 rd May 2024 issued under
1 D.B. Civil Writ Petition No. 10540/2024, dated 05th August 2025
2 [2024] 162 taxmann.com 225 (Bombay)
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[2025:RJ-JP:30124-DB] (3 of 3) [CW-11305/2024]
Section 148 of the Income Tax Act, 1961 as also order dated 3 rd
May 2024 issued under Section 148A(d) of the Income Tax Act,
1961 are quashed and set aside.
4. Petition allowed.
(ANAND SHARMA),J (K.R. SHRIRAM),CJ
MANOJ NARWANI-DAKSH /2(F)
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