Ramesh Chand Maheshwari v. Income Tax Officer, Ward 6(2), Jaipur

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.5867/2022 Ramesh Chand Maheshwari S/o Shri Laxmi Narain Maheshwari,Resident Of 3, Shubham Enclave, Jamna Lal Bajaj Marg, C-Scheme, Jaipur 302001 ----Petitioner Versus Income Tax Officer, Ward 6(2), Jaipur Having Its Address At NewCentral Revenue Building, Bhagwan Dass Road, Jaipur 302005. ----Respondent For Petitioner(s) : Mr.Siddharth Ranka, Adv. with Ms.Satwika Jha, Adv. For Respondent(s): Mr.Sandeep Pathak, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE UMA SHANKER VYASOrder 05/11/2024-AVNEESH JHINGAN, J (ORAL): 1.This petition is filed seeking quashing of notice dated14.03.2022 issued under Section 148A(b) of the Income Tax Act,1961 (for short the ‘Act’), order dated 31.03.2022 passed underSection 148(d) of the Act. 2.Learned counsel for the petitioner submits that the impugnedorder dated 31.03.2022 is non-speaking and is in violation ofSection 148A of the Act and the guidelines dated 01.08.2022issued by the department. Reliance is placed upon the decision ofthis Court in R.K. Buildcreations Private Limited Vs. Income Tax Officer reported in [{2024} 462 ITR 478 (Raj)]. 3.Learned counsel for the respondents albeit, defends theimpugned order is not able to distinguish the present case fromthe decision cited by learned counsel for the petitioner. 4.From the perusal of the impugned order, it is evident thatreply filed by the petitioner was brushed aside by stating that thereply filed was not satisfactory. 5.The writ petition is allowed. The impugned order is set asideand the matter is remitted back to the respondent to proceed withthe notice under Section 148A(b) of the Act in accordance withlaw. (UMA SHANKER VYAS), J(AVNEESH JHINGAN), J GAURAV SHARMA /HS/46 Reportable:- No