Shri Radha Mohan Khandelwal, Legal Heir Of Late Smt. Anguridevi Khandelwal And v. Assistant Commissioner Of Income Tax, Circle 4, New Centralrevenue Building, Statue Circle,Jaipur, Rajasthan

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. AnguriDevi Khandelwal And S/o Of Late Shri Sitaram Khandelwal, AgedAbout 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 CentralRevenue 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 20/05/2025 Order 1.This petition is filed aggrieved of issuance of notice u/s 148challenging the order u/s 148A(d) of the Income Tax Act, 1961(for short ‘the Act’). The respondent has filed reply dated06.08.2024 and para 4 of the reply is reproduced below:- “That in view of the observations of the Hon’bleCourt and the reply submitted by the Petitioner,since the initial notice under Section 148 of theAct of 1961 dated 25.06.2021 was issued in thename of deceased Assessee and subsequent no-tice under Section 148A(b) dated 27.07.2022and order under Section 148A(d) dated27.07.2022 will not be valid and therefore the re-assessment proceedings under the provisions ofSection 148 of the Act of 1961 has been droppedin the instant case. However, it is submitted thatfresh proceeding for reassessment under Section148A read with Section 148 may be initiated asper the provisions of the Act of 1961.” 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