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2022 (2) TMI 709 - HC - Income TaxInitiating proceedings u/s 148 to a dead person - HELD THAT:- Taking into consideration the submission of learned counsel for the petitioner that this Court has already taken a view that such notices against those persons could not be made basis 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 dated 30.03.2021 (Annexure-3) till the next date of hearing. Notice be also issued on prayer for stay by registered post as well as ordinary mode both on payment of P.F. within one week, returnable within three weeks.It is made clear that if P.F. is not paid as directed above, the interim order shall lose its efficacy.
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