[2025:RJ-JP:21008-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 10607/2024 Shri Shyam Corporation, Having Its Address At 202, Block 11, Royal Green, Sirsi Road, Jaipur Through Its Partner Shri Pankaj Agarwal. ----Petitioner Versus Income Tax Officer, Ward-1(1), Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, Jaipur ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Mr. Rohan Chatter For Respondent(s) : Mr. Anuroop Singhi with Mr. N.S. Bhatti & Mr. Aditya Khandelwal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 19/05/2025 1. This petition is filed challenging the order dated 15.04.2024 passed under Section 148A(d) of the Income Tax Act, 1961 (for short ‘the Act’) relating to assessment year 2021. 2. The petitioner firm is an income tax assessee and is engaged in business of trading. The return for the assessment year 2021 was filed. 3. The petitioner was issued a notice u/s 148A(b) of the Act. Along with the reasons for reopening, a corrigendum dated 26.03.2024 was issued. The reasons mentioned that the petitioner had made unaccounted purchases from M/s Rashmi Exports for availing the benefit of input tax credit. By issuing corrigendum [2025:RJ-JP:21008-DB] (2 of 2) [CW-10607/2024] dated 26.03.2024, the name of the seller was changed from M/s Rashmi Exports to M/s Vasuki Tradelink Pvt. Ltd. 4. The petitioner raised an objection that the information given by the GST department to the Income Tax department qua M/s Vasuki Tradelink Pvt. Ltd. was subsequently withdrawn and therefore, there is no basis for issuance of notice u/s 148A(b) of the Act. 5. Learned counsel for the respondent has produced the copy of communication dated 22.03.2025 received from the department, same is taken on record. The contention is that the GST department has clarified that the information regarding M/s Vasuki Tradelink Pvt. Ltd. was wrongly sent rather the information was with regard to M/s Varuni Internatioal. 6. In view of the above, the very foundation for issuance of notice u/s 148A(b) of the Act is eroded. Consequently, the impugned order dated 15.04.2024 and the notice are quashed. 7. The writ petition is allowed. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J Riya/48