[2026:RJ-JP:21077-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 11884/2021 Late Shri Devendra Pareek, Through Legal Heir Shri Parag Pareek, S/o Late Shri Devendra Pareek, Aged About 28 Years, R/o B-21, Janta Colony, Jaipur-302004 ----Petitioner Versus Assistant Commissioner Of Income Tax Central Circle-1, Jaipur, New Central Revenue Building, Statue Circle, Jaipur ----Respondent For Petitioner(s) : Mr. Gunjan Pathak with Mr. Kanishk Singhal & Mr. Aditya Bohra For Respondent(s) : Mr. Siddharth Bapna with Ms. Tanushka Singhal & Mr. Rahul Kumar HON'BLE THE ACTING CHIEF JUSTICE MR. SANJEEV PRAKASH SHARMA HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 19/05/2026 1. Heard. 2. The issue raised in the present writ petition is no more res integra. The department had initiated proceedings under Section 148A of the Income Tax Department, 1961 (for short ‘the Act of 1961’) against the persons who have already expired. 3. The law in this regard is well settled that proceedings against person who has expired, cannot be initiated under Section 148A of the Act of 1961 and what is required to be inducted is by way of taking aid of Section 159 of the Act of 1961, which has not been done in the present case. [2026:RJ-JP:21077-DB] (2 of 3) [CW-11884/2021] 4. A Coordinate Bench of this Court in D.B. Civil Writ Petition No.9985/2023-Legal Heirs of Smt. Sneh Lata Bhandari Vs. Income Tax Officer and Ors., has settled the aforesaid proposition vide judgment dated 27.02.2024. It would be apposite to quote relevant part of the order as under: “7. This Court is of the firm opinion that the proceedings under the liability created against the legal representatives of the deceased assessee can be initiated against the petitioner but only after compliance of mandatory provisions under Section 148A (b) of the Act of 1961. It is writ large on the record and the reply that the provision of Section 148A(b) of the Act of 1961 has not been complied against the legal representatives of the deceased Smt. Sneh Lata Bhandari. 8. In limited nature of adjudication, the impugned notice dated 21.04.2023 (Annexure-7) under Section 148A of the Act of 1961and the order dated 21.04.2023 (Annexure-8) passed under Section 148A(d) of the Act of 1961 are hereby quashed and set aside. 9. However, the respondents shall be free to reinitiate the proceedings against the legal representatives of the deceased Smt. Sheh Lata Bhandari, while strictly complying with the provisions of the Section 148A(b) and 159 of the Act of 1961. 10. Both the parties shall be free to proceed strictly in accordance with law. 11. Since, the liberty has been given to the respondent-Department to reinitiate the proceedings under Section 148A(b)and Section 159 of the Act of 1961, 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.” 5. The same has been again reiterated and followed by another Division Bench of this Court in D.B. Civil Writ Petition No.15115/2022-Meena V. Kumar Vs. Principal Chief Commissioner of Income Tax & Anr., decided on 22.03.2024. [2026:RJ-JP:21077-DB] (3 of 3) [CW-11884/2021] 6. We have no reason to differ and accordingly, the present writ petition stands allowed and notices issued under Section 274 of the Act of 1961 are quashed and set aside with liberty to the respondents to act in accordance with law. (ASHUTOSH KUMAR),J (SANJEEV PRAKASH SHARMA),ACTING CJ N.GANDHI/RAJAT/110