J U D G M E N T

RAVINDER DUDEJA, J.

1. The present Writ Petition has been filed by the writ petitioner, who is the wife and legal heir of late Sh. Vipin Gupta (deceased) assessee, therein, assailing the notice under Section 148-A(b) of the Income Tax Act, 1961 [“Act”] dated 15.02.2024 for the Assessment Year [“AY”] 2020-21 along with consequential order and notice under Section 148-A of the Act, both even dated 21.03.2024, seeking to assess/reassess the income of the deceased assesee.

2. Briefly stated, the facts are that Sh. Vipin Gupta, husband of the petitioner, passed away on 17.08.2019. His return of income under Section 139(1) of the Act could not be filed by his legal representatives.

Signature Not Verified Digitally Signed W.P.(C) 10162/2024 Page 1 of 6

3. A notice under Section 148-A(b) dated 15.02.2024 was issued in the name of the deceased assessee Sh. Vipin Gupta, asking him to show cause as to why notice under Section 148 of the Act should not be issued. The impugned notice was served through registered post at the address of the deceased assessee, which was received by the petitioner on 19.02.2024.

4. Petitioner filed her response to the impugned notice on 26.02.2024, there