JUDGMENT :

JYOTI SINGH, J.

1. By way of the present writ petition, Petitioner assails the impugned notices dated 26.05.2022, 25.11.2021 and 06.04.2021, in relation to assessment year 2013-14 under Section 148 of the Income Tax Act, 1961, (hereinafter referred to as the ‘Act’), issued by Respondent No.1.

2. Petitioner herein is the son of Late Mr. Amrit Singh Thapar, the deceased assessee, who expired on 02.08.2020. It is the case of the Petitioner that impugned notice dated 06.04.2021 was issued by Respondent No.1 stating therein that income chargeable to tax for the assessment year 2013-14 had escaped assessment within the meaning of Section 147 of the Act and 30 days were granted to file a return in the prescribed form. Soon thereafter vide an email dated 30.04.2021, Petitioner’s mother, i.e., the wife of the deceased assessee informed Respondent No.1 of the demise of her husband and also sent the Death Certificate. Despite the said intimation the impugned notices were sent by Respondent No.1 including the last one dated 26.05.2022 under Section 148A(b) of the Act, pursuant to the order of the Supreme Court dated 04.05.2022.

3. The primordial grievance of the Petitioner is that the i