Kandhasamy Amaravathy Vs ITO (Madras High Court)
Summary: The Madurai Bench of the Madras High Court disposed of W.P.(MD) No.20203 of 2026 filed by R.Ravindran as legal representative of deceased assessee Kandhasamy Amaravathy, challenging the notice dated 30.03.2026 issued under Section 148 of the Income Tax Act, 1961 for assessment year 2022-23. The impugned notice, bearing DIN and Notice No.ITBA/AST/S/148_1/2025-26/1088113881(1), was issued in the name of the deceased assessee. The writ petition was disposed of by Justice C.Saravanan at the admission stage by consent, after hearing both sides.
Kandhasamy Amaravathy died on 24.12.2022. On the same date, a return was filed on behalf of the deceased assessee. Thereafter, a notice under Section 133(6) was issued in the deceased assessee’s name on 09.05.2025. The petitioner responded on 20.06.2025 and informed the respondents about the death of the assessee. Despite this intimation, the impugned notice dated 30.03.2026 was issued in the name of the deceased assessee by invoking the machinery under Section 135A read with Section 148 of the Act.
The Court considered Section 159 of the Income Tax Act, 1961, which deals with legal representatives. Section 159(2) provides, among other things, that proceedings taken against the deceased before death may be continued against the legal representative from the stage at which they stood on the date of death, while proceedings which could have been taken against the deceased if he had survived may be taken against the legal representative. Section 159(3) further provides that the legal representative of the deceased shall, for the purposes of the Act, be deemed to be an assessee.
