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. -/  0 12 "        # $    %&&%'&'(   )* +       ,     '&")-           ,     '&")             '&"./'&  #     #   %"'.&(""(-/ ' 0earned counsel for the petitioner submits that the impugned order is unsustainable in law because such order dated 30.03.2026 and even the show cause notice dated 12.09.2025, which preceded it have been issued in the name of Sh. Ram Avtar Goyal who unfortunately expired on 14.05.2021. 3. In support of his submission, learned counsel for the petitioner relies on a recent judgment rendered by us on 22.04.2026 in CWP-8442- JYOTI SHARMA 2026.05.12 09:27 I attest to the accuracy and integrity of this document chandigarh
    2026 – Sunil Jain vs. State of Punjab and others. 4. Learned State counsel fairly submits that in the facts of the present case, the petitioner's case would be covered in his favour by Sunil Jain's case (supra). 5. In view of the above, the impugned order dated 30.03.2026 (Annexure P-8) is quashed. However, the State would be at liberty to proceed afresh against the legal representatives of the deceased-assessee, in accordance with law. 6.    1  !  # 0. -2  0- 2  + 3 */ 
               JYOTI SHARMA 2026.05.12 09:27 I attest to the accuracy and integrity of this document chandigarh