Smt. Celin Thomas Vs ITO (Kerala High Court)
Kerala High Court held that show cause notice u/s. 148A in the name of deceased person untenable. Accordingly, writ petition allowed with direction to issue fresh notice under section 148A (b) of the Income Tax Act.
Facts- The petitioner has approached this court being aggrieved by the fact that proceedings for reassessment were initiated against late Thomas Boby Cherian in respect of assessment year 2015-16 and an order under Section 148 A (d) of the Income Tax Act, 1961 (‘the 1961 Act’) was issued on 06-05-2022 in the name of late Thomas Boby Cherian, after he had passed away on 14-06- 2016.
Conclusion- Held that this writ petition is to be allowed. The procedure contemplated by Section 148A of the 1961 Act contemplates the issuance of a show cause notice etc., before reassessment proceedings are commenced. This cannot be a mere formality. Therefore the contention that the petitioner is not prejudiced cannot be accepted. Therefore this writ petition is disposed of permitting the competent authority to initiate fresh proceedings by issuance of notice under Section 148A (b) of the 1961 Act and concluding the proceedings against representative assessee (the petitioner) and to any other legal heir of late Thomas Boby Cherian.
