[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 At Sidhnath Bhawan, Jyoti Nagar Scheme, Lal Kothi Scheme, Behind New Vidhansabha, Janpath, Jaipur, Rajasthan - 302015. ----Respondent For Petitioner(s) : Mr.Shankar Lal Poddar For Respondent(s) : Mr.Sandeep Pathak Ms.Jaya P. Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 30/01/2025 1. This petition is filed raising a grievance that the notice under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’) has been issued without proper compliance of the proceedings laid down under Section 148A of the Act. 2. The short grievance raised is that when the notice issued under Section 148A(b) of the Act, the summary of the information along-with the relevant portion was not supplied, as per the guidelines dated 01.06.2022 issued by the Department for issuance of notice under Section 148 of the Act. 3. Learned counsel for the respondent submits that the notice under Section 148A(b) along-with Annexure-A specifying the reasons was issued. [2025:RJ-JP:4215-DB] (2 of 2) [CW-15348/2022] 4. Heard learned counsel for the parties and perused the record. 5. From perusal of the pleadings, it is forthcoming that though the reasons were supplied along-with the notice issued under Section 148A(b) but the summary of the material and the relevant portion was not supplied. The issue involved in the present petition has already been decided by this Court in DBCWP No.14414/2022 (R.K. Buildcreations Private Limited Vs. The Income Tax Officer) dated 08.02.2024, wherein the reliance was placed upon provisions of Section 148A as well as the guidelines issued by the Department. 6. The order under Section 148A(d) of the Act is quashed and the matter is remitted back to the respondent to proceed in accordance with law, after supplying the information as contemplated in the guidelines issued by the Department. 7. The writ petition is allowed accordingly. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J Monika/24