Kamal Sharma v. Income Tax Officer, Ward 6(2), Ncr Building, Statuecircle, Jaipur.circle, Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 628/2023 Kamal Sharma S/o Ram Prasad, Aged About 36 Years, ResidentOf 42, Lal Singh Judo Colony, Near Jaipuriya Hospital. TonkRoad, Jaipur - 302018 ----Petitioner Versus 1. Income Tax Officer, Ward 6(2), Ncr Building, StatueCircle, Jaipur.Circle, Jaipur. 2. Principal Commissioner Of Income Tax-Ii, Jaipur. ----Respondents For Petitioner(s) : Mr. Ashish SharmaFor Respondent(s): Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT 19/05/2025 Order 1.This petition is filed seeking quashing of order dated21.07.2022 passed under Section 148A(d) of the Income Tax Act,1961 for short (‘the Act’). 2.The brief facts are that for assessment year 2015-2016petitioner was issued notice dated 13.04.2021 u/s 148 of the Act.In compliance with the decision of Hon’ble Supreme Court in Unionof India & Ors. Vs. Ashish Agarwal reported in (2022 INSC 510),the notice dated 26.05.2022 was issued u/s 148A(b) of the Actand therein it was specified that the reply be filed on or before13.06.2022. The petitioner filed response on 24.06.2022. Theimpugned order was passed on 21.07.2022 stating that thereply/objections were not filed within the specified time period. The view taken by the assessing officer is hyper technical. Thereply filed by the petitioner was available on record and almostone month after filing of the objections, the impugned order waspassed that too without considering the objections. The intent ofthe procedure provided by insertion of Section 148A of the Act hasbeen defeated on technical basis. 3.The impugned order dated 21.07.2022 is set aside and thematter is remitted to ITO Ward No.6(2), Jaipurto proceed inaccordance with law for deciding the objections. 4.The writ petition is allowed. 5.In order to avoid any further complication, let petitioner orthrough his representative appear in the office of ITO WardNo.6(2), Jaipur on 04.06.2025 at 11:00 AM.through his representative appear in the office of ITO WardNo.6(2), Jaipur on 04.06.2025 at 11:00 AM. 6.Pending application(s) stands disposed of. (MUKESH RAJPUROHIT), J (AVNEESH JHINGAN), J GAURAV /91