[2025:RJ-JP:14031-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 21014/2019 Late Shri Bhupendra Kumar Agarwal, Through His Legal Heir Smt. Ruchika Agarwal Having Her Address At 145, Avadhpuri-Ii, Mahesh Nagar, Jaipur In The State Of Rajasthan. ----Petitioner Versus Assistant Commissioner Of Income Tax, Circle 4, Jaipur Having Its Address At New Central Revenue Building, Statue Circle, Bhagwan Das Road, C-Scheme, Jaipur In The State Of Rajasthan. ----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Ms. Apeksha Bapna For Respondent(s) : Mr. Sandeep Pathak Mr. Siddharth Bapna with Mr. Meyhul Miittal HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE MANEESH SHARMA Order 27/03/2025 1. This petition is filed assailing notice dated 28.03.2019 issued under section 148 of the Income Tax Act, 1961 (for short ‘the Act’) relevant to assessment year 2012-13. 2. The brief facts are that the return for the relevant assessment year was filed on 29.12.2019 and assessee was expired on 23.10.2018. As per the case of the petitioner, the legal representatives intimated the death of the assessee to the department on 31.10.2018 yet on 28.03.2019, impugned notice was issued on dead person. The proceedings in pursuance to the impugned notice were stayed by this Court on 12.12.2019. [2025:RJ-JP:14031-DB] (2 of 2) [CW-21014/2019] 3. The petition is disposed of with liberty to petitioner to file a preliminary objection to the notice within two weeks from today and thereafter the respondent before proceeding further shall decide the issue of serving notice to the dead person in accordance with law expeditiously. (MANEESH SHARMA),J (AVNEESH JHINGAN),J Chandan/108