The Income Tax Officer, Ward 32 , Jaipur v. Dr. Bhaskar Sharma

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Special Appeal Writ No. 407/2018 1. The Commissioner Of Income Tax-I , Ncr Building, StatueCircle, Jaipur 2. The Income Tax Officer, Ward 32 , Jaipur ----Appellants Versus Dr. Bhaskar Sharma S/o Late Dr. K.n. Sharma , R/o D-262, Devi Marg,Banipark, Jaipur Legal Heir Of Late Smt Tara Bhardwaj ----Respondent For Appellant(s) : Mr. Anuroop Singhi HON'BLE MR. JUSTICE KALPESH SATYENDRA JHAVERI HON'BLE MR. JUSTICE VIJAY KUMAR VYAS Order 03/07/2018 1.By way of this appeal, the appellant has assailed the judgmentand order of the learned Single Judge whereby learned Single Judgehas allowed the petition preferred by the petitioner-respondentherein. 2.The learned Single Judge while considering the matter hasrightly observed that notice against the dead person cannot beissued. 3.In that view of the matter, we are in complete agreement withthe view taken by the learned Single Judge. 4.The appeal being devoid of merit is hereby dismissed. (VIJAY KUMAR VYAS),J (K.S. JHAVERI),J