2022 (2) TMI 709

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..... asis to proceedings under Section 148 of the Act as held in the cases of Dr. Bhaskar Sharma Vs. The Commissioner of Income Tax-I and Anr.. [ 2017 (12) TMI 1830 - RAJASTHAN HIGH COURT] and Smt. Kesar Devi Vs. Commissioner of Income Tax [ 2009 (2) TMI 351 - RAJASTHAN HIGH COURT] and similar view taken by various High Courts, we are inclined to stay further proceedings pursuant to impugned notice d .....

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..... y registered post as well as ordinary mode both on payment of P.F. within one week, returnable within three weeks. On prima facie consideration, we find that the challenge to the impugned notices has been made on the ground that the notices have been issued initiating proceedings under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the Act ) to a dead person. Taking into .....

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