[2025:RJ-JP:35863-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 15907/2022 Hanaman Singh Son Of Shri Bhura Ram, Having His Address At Dhani Buriyo Ki, Ward No. 10, Reengus, Sikar 332001 ----Petitioner Versus Income Tax Officer, Ward Neem Ka Thana Having Its Address At Near Santoshi Mata Mandir, Chhawani Road, Khetri Mode, Godawas Road, Neem Ka Thana, Sikar 332713 ----Respondent For Petitioner : Mr. Siddharth Ranka with Mr. Rohan Chatter For Respondent : Mr. Sandeep Pathak with Mr. Palash Gupta HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA Order 08/09/2025 1. In the notice dated 14th March 2022 for Assessment Year 2015-16, issued under Section 148A(b) of the Income Tax Act, 1961 (for short ‘the Act’), it is alleged in the information annexed thereto that petitioner has deposited cash of Rs.50,40,000/- in Baroda Rajasthan Kshetriya Gramin Bank in two tranches of Rs.22,65,000/- and Rs.27,75,000/-, respectively. It is alleged in the notice that source of cash deposit in bank account remains unexplained and must be brought to tax. In the reply to the notice, the assessee has taken a stand that he has only one bank account in Baroda Rajasthan Kshetriya Gramin Bank and his income is from agricultural produce and that he has not deposited cash in excess of Rs.50 lacs in the bank account. He has also made available to the department a bank statement dated 21st March 2022, which indicates four cash installations on 10th July [2025:RJ-JP:35863-DB] (2 of 2) [CW-15907/2022] 2014, 16th July 2014, 21st August 2014 and 23rd August 2014 totaling to Rs.27,75,000/-. 2. The Revenue instead of providing any other evidence to show that statement relied upon by petitioner is incorrect, has proceeded to pass impugned order dated 26th March 2022 under Section 148A(d) of the Act, followed by a notice dated 29th March 2022 issued under Section 148 of the Act. 3. Petitioner has also placed on record a certificate from Baroda Rajasthan Kshetriya Gramin Bank issued on 21st September 2022 certifying that petitioner had only one savings bank account during Financial Year 2014-15 pertaining to Assessment Year 2015-16. The certificate is being introduced by way of misc. application (No.1/2022) to which there is no reply though copy has been served on Revenue. Therefore, considering the fact that there is only one bank account which indicates deposit of only Rs.27,75,000/-, we can safely conclude that the information available on ITD system that petitioner deposited Rs.50,40,000/-, is erroneous. 4. Petition, therefore, allowed in terms of prayer clause (a), which reads as under: “Quash and set-aside the impugned illegal order dated 26.03.2022 passed u/s. 148A(d) of the Act & the impugned notice dated 29.03.2022 issued u/s. 148 of the Act for the assessment year 2015-16 and all consequential notices/orders passed in pursuance thereto;” 5. Consequently, misc. application also stands disposed. (MANEESH SHARMA),J (K.R. SHRIRAM),CJ N.GANDHI/RAJAT/10