Mohan Lal Khinchi Son Of Late Shanti Lal Khinchi,Resident Of 214-A, Ward v. Income Tax Officer, Ward 5(2), Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 6908/2022 1. Shanti Lal Khinchi Son Of Shri Bhura Ram, Aged About 82Years, Resident Of 214-A, Ward No. 50, Mandi Khatikan,Delhi Road, Jati Ji Ki Baghichi, Jaipur 302001 ThroughLegal HeirsYears, Resident Of 214-A, Ward No. 50, Mandi Khatikan,Delhi Road, Jati Ji Ki Baghichi, Jaipur 302001 ThroughLegal Heirs 2. Rajkumar Khinchi Son Of Late Shanti Lal Khinchi,Resident Of 214-A, Ward No. 50, Mandi Khatikan, DelhiRoad, Jati Ji Ki Baghichi, Jaipur 302001Resident Of 214-A, Ward No. 50, Mandi Khatikan, DelhiRoad, Jati Ji Ki Baghichi, Jaipur 302001 3. Manju Daughter Of Late Shanti Lal Khinchi, Resident Of214-A, Ward No. 50, Mandi Khatikan, Delhi Road, Jati Ji KiBaghichi, Jaipur 302001214-A, Ward No. 50, Mandi Khatikan, Delhi Road, Jati Ji KiBaghichi, Jaipur 302001 4. Goverdhan Khinchi Son Of Late Shanti Lal Khinchi,Resident Of 214-A, Ward No. 50, Mandi Khatikan, DelhiRoad, Jati Ji Ki Baghichi, Jaipur 302001Resident Of 214-A, Ward No. 50, Mandi Khatikan, DelhiRoad, Jati Ji Ki Baghichi, Jaipur 302001 5. Govind Khinchi Son Of Late Shanti Lal Khinchi, ResidentOf 214-A, Ward No. 50, Mandi Khatikan, Delhi Road, JatiJi Ki Baghichi, Jaipur 302001Of 214-A, Ward No. 50, Mandi Khatikan, Delhi Road, JatiJi Ki Baghichi, Jaipur 302001 6. Mohan Lal Khinchi Son Of Late Shanti Lal Khinchi,Resident Of 214-A, Ward No. 50, Mandi Khatikan, DelhiRoad, Jati Ji Ki Baghichi, Jaipur 302001Resident Of 214-A, Ward No. 50, Mandi Khatikan, DelhiRoad, Jati Ji Ki Baghichi, Jaipur 302001 ----Petitioners Versus Income Tax Officer, Ward 5(2), Jaipur Having Its Address At NewCentral Revenue Building, Bhagwan Dass Road, Jaipur 302005 ----Respondent For Petitioner(s) : Mr.Siddharth Ranka, Adv. withMs.Apeksha Bapna, Adv. &Mr. Rohan Chatter For Respondent(s): Mr.Sandeep Pathak, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHITOrder 27/05/2025 1.This petition is filed seeking quashing of order dated25.03.2022 passed under Section 148A(d) of the Income Tax Act,1961 (for short ‘the Act’). 2.The relevant facts are that for assessment year 2015-16 noreturn was filed by the petitioner. However, he had sold immovable property and sale consideration of which was deposited in thebank account. Notice dated 14.03.2022 was issued under Section148A(b) of the Act. The petitioner responded to the notice on24.03.2022 raising an objection that entry of Rs.22 Lakh has beenconsidered twice, on deducting the said amount the allegedescapement is less than Rs.50 Lakh and the notice is time barred. 3.The Assessing Officer (A.O.) accepted that there was adouble entry of Rs.22 Lakh. However, while passing the orderunder Section 148A(d) the other two entries of Rs.13 Lakh andRs.5 Lakh which were not part of the notice issued under Section148A(b) were relied upon and the impugned order was passed. 4.Learned counsel for the respondent on instruction and aftergoing through the record fairly submits that there was no noticeissued to the petitioner for the entries now relied upon of Rs.13Lakh and Rs.5 Lakh. 5.In view of the above, the impugned order dated 25.03.2022passed under Section 148A(d) is quashed and set aside.passed under Section 148A(d) is quashed and set aside. 6.The writ petition is allowed. 7.The department shall be at liberty to proceed against thepetitioner if so provided in law. (MUKESH RAJPUROHIT), J (AVNEESH JHINGAN), J Himanshu Soni/112