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Show cause notice u/s. 148A in the name of deceased person untenable: Kerala HC
Case Law Details
- Case Name
- Smt. Celin Thomas Vs ITO (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Kerala High Court
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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 th...
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