Quality Multimart Private Limited, Having Address At D v. Income Tax Officer, Ward 7(2), Jaipur

[2025:RJ-JP:4215-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15348/2022 Quality Multimart Private Limited, Having Address At D-29,Shanti Path, Tilak Nagar, Jaipur In The State Of Rajasthan-302016 Thorugh Its Authorized Signatory Ravi Mathur ----Petitioner Versus Income Tax Officer, Ward 7(2), Jaipur Having Its Address AtSidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme,Behind New Vidhansabha, Janpath, Jaipur, Rajasthan - 302015. ----Respondent For Petitioner(s) : Mr.Shankar Lal PoddarFor Respondent(s): Mr.Sandeep PathakMs.Jaya P. Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA 30/01/2025 Order 1.This petition is filed raising a grievance that the notice underSection 148 of the Income Tax Act, 1961 (for short ‘the Act’) hasbeen issued without proper compliance of the proceedings laiddown under Section 148A of the Act. 2.The short grievance raised is that when the notice issuedunder Section 148A(b) of the Act, the summary of the informationalong-with the relevant portion was not supplied, as per theguidelines dated 01.06.2022 issued by the Department forissuance of notice under Section 148 of the Act. 3.Learned counsel for the respondent submits that the noticeunder Section 148A(b) along-with Annexure-A specifying thereasons was issued. 4.Heard learned counsel for the parties and perused the record. 5.From perusal of the pleadings, it is forthcoming that thoughthe reasons were supplied along-with the notice issued underSection 148A(b) but the summary of the material and the relevantportion was not supplied. The issue involved in the presentpetition has already been decided by this Court in DBCWPNo.14414/2022 (R.K. Buildcreations Private Limited Vs. The Income Tax Officer) dated 08.02.2024, wherein thereliance was placed upon provisions of Section 148A as well as theguidelines issued by the Department. 6.The order under Section 148A(d) of the Act is quashed andthe matter is remitted back to the respondent to proceed inaccordance with law, after supplying the information ascontemplated in the guidelines issued by the Department. 7.The writ petition is allowed accordingly. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Monika/24