[2025:RJ-JP:8165-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No.6579/2022 Ram Singh S/o Shri Kan Singh, Aged About 49 Years, R/o 80, Badh Bagpura, Post Thali Chaksu, District Jaipur. ----Petitioner Versus Income Tax Officer, Ward 1, Circle 1 (ITO WD 1(1)), Jaipur, NCR Building, Statue Circle, Jaipur. ----Respondent For Petitioner(s) : Mr.Ashish Agarwal, Adv. For Respondent(s) : Mr.Anuroop Singhi, Adv. with Mr.N.S. Bhati, Adv. & Mr.Aditya Khandelwal, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE PRAMIL KUMAR MATHUR Order 24/02/2025 1. This petition is filed seeking quashing of order dated 30.03.2022 passed under Section 148A (d) of the Income Tax Act, 1961 (hereafter ‘the Act’). 2. The brief facts are that notice dated 19.03.2022 under Section 148A(b) of the Act for Assessment Year 2015-16 was issued on the basis of information with the department that the petitioner has made the cash deposits in the bank account. As per notice dated 19.03.2022, reply was to be filed on or before 24.03.2022. A corrigendum was issued on 29.03.2022 which is not happily worded but conveys that the date to file reply be read as ‘26.03.2022’. The impugned order under Section 148A(d) was passed on 30.03.2022. The petitioner filed response on 06.04.2022. 3. The procedure for initiating the proceedings under section 148A is stipulated under section 148A of the Act. The department [2025:RJ-JP:8165-DB] (2 of 2) [CW-6579/2022] had issued guidelines dated 01.08.2022 for issuance of notice under section 148 of the Act. 4. From the combined reading of the provisions of Section 148A of the Act and the guidelines the assessee is to be given a time from seven days to thirty days for filing response to the notice. As per the notice dated 19.03.2022 reply was to be filed on or before 24.03.2022 i.e. within five days. The issuance of corrigendum does not help the cause of the department as by post facto act the attempt to correct error was made. The impugned order has been passed without providing a reasonable opportunity to file objection to the notice under Section 148A (b). 5. The impugned order is not in accordance with the mandate of Section 148A of the Act and is quashed. The matter is remitted back to the respondents to decide the proceedings in pursuance to the notice issued under Section 148A(b) in accordance with law, after providing an opportunity of hearing to the petitioner. The petitioner, if so advised, shall be at liberty to file additional objection within two weeks from appearance before the respondent. 6. In order to avoid further delay, the petitioner or through his representative shall appear in the office of the respondent 24.03.2025 at 11:00 AM. 7. The writ petition is allowed. (PRAMIL KUMAR MATHUR), J (AVNEESH JHINGAN), J Himanshu Soni/35