Dismissing the petition the Court held that ; even if the notice was for furnishing the information of the deceased, the legal representatives or the persons who inherited the estate of the deceased person would have to comply with the notice for furnishing the requisite information. The very purpose of the provisions of S.133(6) was to elicit the requisite information and details from the person concerned. There was nothing on record to show that the Income-tax Officer had the knowledge of the death of the assessee when the notice was issued. The legal representatives, including the wife of the deceased assessee could not protest or deny the obligation to furnish such information, including the bank details and relevant vouchers to be obtained from the concerned bank of the deceased assessee. The wife of a person could not plead ignorance about huge cash credits in her husband’s bank account. Cutting short such inquiry by invoking the extraordinary jurisdiction of the court under articles 226 and 227 of the Constitution would defeat the very purpose of the statutory provision.