[2025:RJ-JP:21062-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 628/2023 Kamal Sharma S/o Ram Prasad, Aged About 36 Years, Resident Of 42, Lal Singh Judo Colony, Near Jaipuriya Hospital. Tonk Road, Jaipur - 302018 ----Petitioner Versus 1. Income Tax Officer, Ward 6(2), Ncr Building, Statue Circle, Jaipur. 2. Principal Commissioner Of Income Tax-Ii, Jaipur. ----Respondents For Petitioner(s) : Mr. Ashish Sharma For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 19/05/2025 1. This petition is filed seeking quashing of order dated 21.07.2022 passed under Section 148A(d) of the Income Tax Act, 1961 for short (‘the Act’). 2. The brief facts are that for assessment year 2015-2016 petitioner was issued notice dated 13.04.2021 u/s 148 of the Act. In compliance with the decision of Hon’ble Supreme Court in Union of India & Ors. Vs. Ashish Agarwal reported in (2022 INSC 510), the notice dated 26.05.2022 was issued u/s 148A(b) of the Act and therein it was specified that the reply be filed on or before 13.06.2022. The petitioner filed response on 24.06.2022. The impugned order was passed on 21.07.2022 stating that the reply/objections were not filed within the specified time period. [2025:RJ-JP:21062-DB] (2 of 2) [CW-628/2023] The view taken by the assessing officer is hyper technical. The reply filed by the petitioner was available on record and almost one month after filing of the objections, the impugned order was passed that too without considering the objections. The intent of the procedure provided by insertion of Section 148A of the Act has been defeated on technical basis. 3. The impugned order dated 21.07.2022 is set aside and the matter is remitted to ITO Ward No.6(2), Jaipur to proceed in accordance with law for deciding the objections. 4. The writ petition is allowed. 5. In order to avoid any further complication, let petitioner or through his representative appear in the office of ITO Ward No.6(2), Jaipur on 04.06.2025 at 11:00 AM. 6. Pending application(s) stands disposed of. (MUKESH RAJPUROHIT), J (AVNEESH JHINGAN), J GAURAV /91