[2025:RJ-JP:21147-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 14337/2022 Shri Radha Mohan Khandelwal, Legal Heir Of Late Smt. Anguri Devi Khandelwal And S/o Of Late Shri Sitaram Khandelwal, Aged About 62Years, R/o674 Khandaka Mansion , Bordi Ka Rasta, Kis- hanpole Bazar Jaipur 302001 , Rajasthan India ----Petitioner Versus Assistant Commissioner Of Income Tax, Circle 4, New Central Revenue Building, Statue Circle,jaipur, Rajasthan, 302005 ----Respondent For Petitioner(s) : Mr.Sandeep Taneja, Adv. For Respondent(s) : Mr.Sandeep Pathak, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MUKESH RAJPUROHIT Order 20/05/2025 1. This petition is filed aggrieved of issuance of notice u/s 148 challenging the order u/s 148A(d) of the Income Tax Act, 1961 (for short ‘the Act’). The respondent has filed reply dated 06.08.2024 and para 4 of the reply is reproduced below:- “That in view of the observations of the Hon’ble Court and the reply submitted by the Petitioner, since the initial notice under Section 148 of the Act of 1961 dated 25.06.2021 was issued in the name of deceased Assessee and subsequent no- tice under Section 148A(b) dated 27.07.2022 and order under Section 148A(d) dated 27.07.2022 will not be valid and therefore the re- assessment proceedings under the provisions of Section 148 of the Act of 1961 has been dropped in the instant case. However, it is submitted that fresh proceeding for reassessment under Section 148A read with Section 148 may be initiated as per the provisions of the Act of 1961.” [2025:RJ-JP:21147-DB] (2 of 2) [CW-14337/2022] 2. In view of the reply filed, the petition is disposed of as in- fructuous. 3. Needless to say the respondent shall be at liberty to proceed in accordance with law. (MUKESH RAJPUROHIT),J (AVNEESH JHINGAN),J GAURAV /47