[2026:RJ-JP:15137-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 4155/2023 Sandeep Sharma, Aged About 50 Years, Legal Heir Of Late Sunita Sharma S/o Budhi Prakash Sharma, R/o 20-21, Bajaj Nagar Enclave, Jaipur - 302015. ----Petitioner Versus 1. Office Of The Income Tax Department, Ito Ward 6 (3), New Central Revenue Building, Bhagwan Das Road, Jaipur, Rajasthan - 302005 2. Central Board Of Direct Taxes, Through Chairperson, Type-7, Bungalow No. 75, New Moti Bagh, New Delhi- 110021 ----Respondents For Petitioner(s) : Mr. Rajat Sharma for Mr. Prakul Khurana For Respondent(s) : Mr. Sandeep Pathak HON'BLE MR. JUSTICE INDERJEET SINGH HON'BLE MR. JUSTICE ASHOK KUMAR JAIN Order 10/04/2026 1. Learned counsel for the parties are in agreement that the issue involved in this matter has already been considered and decided by this Court at Principal Seat, Jodhpur in the matter of Meena V Kumar Vs. Principal Chief Commissioner and Anr. (D.B. CWP No. 15115/2022) decided on 22.03.2024 wherein it has been held as under:- "1. Heard. 2. The short issue arising for consideration in this case is whether the proceedings initiated under Section 148A of the Income Tax Act by [2026:RJ-JP:15137-DB] (2 of 3) [CW-4155/2023] issuing notices under Clause (b) therein, culminating in passing of an order under Clause (d) thereof, would be a nullity as the notices were initially issued against a dead person. 3. On this issue, learned counsel for the parties bring to the notice of this Court an order dated 27.05.2022 passed by Division Bench of this Court at Jaipur in Shri Radha Mohan Khandelwal Vs. Assistant Commissioner of Income Tax [D.B Civil Writ Petition No. 7896/2022] as also another order dated 27.02.2024 passed by Division Bench of this Court in Legal Heirs of Smt. Sneh Lata Bhandari Vs. Income tax Officers & Ors. [D.B. Civil Writ Petition No. 9985/2023]. 4. After going through the said orders, the legal position is no longer res integra and it can be declared that notices and proceedings against dead person would be a nullity. 5. In the case of Legal Heirs of Smt. Sneh Lata Bhandari(supra), the Division Bench of this Court has also granted liberty to the Department to re- initiate the proceedings under Section 148A(b) and Section 159 of the IT Act with specific order that the limitation period between the filing of the writ petition and till its disposal shall be excluded for the purpose of computation of limitation period for initiating such proceedings. 6. We are of the view that if the date on which initially notices were issued, which have been successfully assailed here, were within the period of limitation, there is no reason as to why the Department should not be given that liberty to take the proceedings under the provisions of law against the legal representatives in view of the provisions contained in Section 159 of the IT Act. [2026:RJ-JP:15137-DB] (3 of 3) [CW-4155/2023] 7. Therefore, granting liberty to the Department to proceed in accordance with law by re- initiating proceedings under the law, this petition is allowed." 2. In that view of the matter, and considering submission of learned counsel for the parties, the writ petition is allowed. The parties are at liberty to proceed in accordance with law by re- initiating proceeding under the law. 3. All the pending application(s), if any, also stands disposed of. (ASHOK KUMAR JAIN),J (INDERJEET SINGH),J PREETI VALECHA /133